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AICPA (American Institute of Certified Public Accountants) (2019). Codification of Statements on Auditing Standards. American Institute of Certified Public Accountants.
https://doi.org/10.1002/9781119646365

has been cited by the following article:

• TITLE: The Use of the Ant Algorithm in the Audit Planning of Multi-Branch Organizations

  AUTHORS: Majed Alsolamy, Gihan Taha

  KEYWORDS: Audit Planning, Audit Risk, Ant Algorithm, Multi-Branch Organization

  JOURNAL NAME: iBusiness, Vol.13 No.4, December 30, 2021

  ABSTRACT: The study aims to define the important variables to be considered by auditors during the planning phase in multi-branch organizations. The objective of the research determines the possibility of using the ant algorithm as an AI tool suited to plan the audit and identify the audit schedule. The data is based on a survey to collect data to explore the most important factors that influence audit planning. The findings of the study indicate that: 1) the most important variables in audit planning in multi-branch organizations are risk and materiality; 2) the application of AI methods helps reduce bias and judgment of auditors.