AI TRANSLATION'S IMPACT ON LEGAL AUDIT QUALITY IN MOROCCO'S BIG FOUR

The integration of artificial intelligence (AI) has brought forth transformative changes across industries, and the field of auditing is no exception. With the rise of AI technologies, Auditors are now reflecting on and rethinking traditional methods to enhance audit quality and efficiency through AI technologies. This article aims to study the impact of the use of ChatGPT as a translation tool on the quality of legal audit. To achieve our objective, we have compiled a sample of auditors working in audit firms that are members of the Big Four networks. The choice of audit giants is explained by the existence of several firms from different countries, highlighting the multilingual aspect. The collection of data was carried out through a questionnaire and their analysis was made by SPSS (linear regression). The results revealed that the perceived utility of ChatGPT exhibited the highest correlation with the quality of legal audit tasks conducted in languages unfamiliar to the auditors.