| Sumario: | In organizations, special emphasis is placed on process management, often determined by speed and timeliness. This importance leads to a focus on research in information technologies, especially Artificial Intelligence (AI), to prevent time wastage, process data simultaneously, test its accuracy, and conduct in-depth process analysis. AI, intended as a design based on copying and implementing human skills and mental abilities, has the potential to make a difference in this regard. It is observed that global audit firms include AI in processes such as risk assessment, audit process planning, transaction verification and testing, creation of working papers, and inventory counting, and invest in innovative approaches in this field. This review study scans the literature published on the use of technology and software applications in the audit field and examines the chronological process of AI. Evaluations are made regarding the potential effects of AI use on auditors based on studies conducted on the use of AI technology, indicating that although AI technology may suggest relatively negative effects on audit work, it will be a useful technology for the future of the profession. It is largely expected to gain efficiency in activities to be carried out by meeting the technological requirements needed in the audit profession and to increase efficiency in audit. However, the continuous development of AI technologies raises some concerns for auditors. Among these concerns are potential changes in working methods and personnel needs, as well as worrying professional and societal ethical issues.
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