This study addresses the impact of employing artificial intelligence techniques in audit procedures. The continuous changes in the global economic environment, alongside the emergence and penetration of information and communication technology in various fields, including auditing, have created new responsibilities for auditors. It has become necessary for auditors to adapt to these transformations, especially with the clear impact of these technologies on traditional audit procedures, which are no longer able to achieve their objectives effectively in light of the large volume of transactions conducted by economic entities and their transition from paper-based to digital environments. Hence, the need has emerged to adopt artificial intelligence techniques to support auditors in performing their new tasks. This study aims to identify the artificial intelligence techniques used in external auditing and measure their impact on its procedures by adopting the descriptive-analytical approach to present the most prominent of these techniques, in addition to a case study of Ernst & Young as one of the Big Four audit firms. The study concluded that the use of artificial intelligence techniques in external audit procedures positively affects the efficiency and effectiveness of the audit function, as it contributes to improving the quality of results and reducing the time and effort required to perform audit tasks. The study also recommended encouraging audit firms to adopt modern technologies, especially those related to artificial intelligence, while focusing on providing the necessary training to enable auditors to use them optimally.