The growing interest in artificial intelligence (AI) to enhance audit efficiency and accuracy presents a significant opportunity for the profession. This study aims to assess AI's impact on audit activities as perceived by professionals. Reports from the main consulting and auditing firms highlight AI's potential to transform auditing by automating tasks, improving risk assessment, and enhancing audit insights, allowing auditors to focus on strategic and analytical tasks, more complex and specialized. Using a quantitative research approach, we gathered data from auditors in 336 institutions within the Jordan Free and Development Zones Group. The survey covered process improvement, communication workflows, client interactions, auditors’ knowledge, their AI training, and AI security. We performed data analysis using Smart PLS 4 software. The findings indicate that the application of AI significantly enhances audit efficiency, accuracy, and client communication. However, challenges persist in technological infrastructure, data management, security, compliance, and ethics. The study emphasizes the positive impact of auditor knowledge and training on governance outcomes and internal processes. This research offers valuable insights into AI's impact on audit quality and organizational governance, underscoring the need for robust training programs, ethical guidelines, and opportune regulatory frameworks for efficient and effective AI implementation in auditing.