International Science and Technology Journal

This study aimed to determine the extent to which external auditors in Libya are aware of the importance of using artificial intelligence (AI) technologies when conducting audits. To achieve the study's objectives, a descriptive analytical approach was adopted, and a validated questionnaire was designed as the primary tool for collecting primary data. It was distributed to a sample of external auditors in the central region. The study reached several conclusions, the most important of which is that there is a lack of interest in using AI technologies in auditing by external auditors in Libya. Furthermore, the high cost of implementing AI technologies in auditing requires significant investments that audit firms do not possess. The study also recommended the need to raise awareness among external auditors about the importance of using AI technologies in auditing and the need for them to benefit from the experiences of other countries in this field.......................... Keywords:...................... External Auditors, Artificial Intelligence Technologies, Audit Processes.