The Impact of Artificial Intelligence on Auditing and Accounting Professions: Opportunities for SMEs in Palestine

This study explores the impact of artificial intelligence (AI) on the accounting and auditing professions in Palestine, with a particular focus on opportunities for small and medium-sized enterprises (SMEs). AI has evolved into a technology that serves various aspects of society, including handling complex accounting and auditing processes, enhancing performance, and strengthening the capabilities and competencies of professionals in these fields. This research examines the influence of AI on improving the quality of professional accounting and auditing performance, the ability to execute complex processes, and operational efficiency. The sample for this study consisted of a group of auditors in Palestine, where 50 questionnaires were distributed, and 30 valid responses were collected. The field study results indicate a significant and positive relationship between the use of AI and the improvement in the quality of auditing and accounting performance, as well as increased efficiency. This study also emphasizes the importance of SMEs adopting digital revolution technologies to support all organizational operations, especially in accounting, and highlights the need for preparing an adequate technical environment.