The study aims to investigates the role of artificial intelligence in achieving audit quality in the Kingdom of Bahrain. More specifically, The study examines the impact of artificial intelligence, audit efficiency, audit processes, and complex auditing on auditing quality The study used a questionnaire to collect the date from 103 auditors in Bahrain. The study results revealed that, there is a significant relationship between artificial intelligence, audit efficiency, audit processes, complex auditing and auditing recommendations for future research include exploring specific AI applications in various auditing contexts and addressing the challenges of implementation, which could provide further insights into the transformative potential of AI in auditing.