This study aims to evaluate the relationship between the implementation of artificial intelligence in auditing firms in Jordan and the audit quality. This study focuses on auditing firms in Jordan. A sample of 15 local auditing firms, which were engaged and operating in Jordan throughout the year 2021, was carefully recruited from the Amman Stock Exchange to ensure representativeness. The participants chosen for this study include auditing managers, audit partners, senior auditors, and other individuals with extensive knowledge in accounting and auditing, as well as a thorough understanding of AI systems within Jordanian auditing companies. The participants in the survey have been carefully selected. This study focused on the adoption of AI as the independent variable, with audit quality as the dependent variable. The findings indicate that the utilization of artificial intelligence (AI) has led to enhancements in the quality of audits. There appears to be a clear link between the implementation of AI and the improvement of audit quality. The observed correlation suggests that the use of artificial intelligence (AI) enables auditors to perform their duties more efficiently and effectively, thereby enhancing the quality of audit services provided to clients.