Abstract: According to auditing scholarship, Artificial Intelligence (AI) has the potential to reduce errors, mitigate risk, and identify fraud and anomalies in auditing processes. To assess such claims, this research paper uses a quantitative approach to examine survey results from 50 British Columbian accounting and finance practitioners. The results indicate a decline in audit quality and facilitate an inquiry into whether the incorporation of artificial intelligence into auditing procedures would have a positive impact on declining audit quality. Contrary to the research noted above, statistical methods adopted in this study illustrate that there is a strong positive association between audit quality decline and integration of artificial intelligence.