"The Use of Artificial Intelligence in External Auditing: A Graduation Research Project in Accounting at Ar-Rasheed Smart University Embodies Academic Excellence and Foresees Professional Futures."
In an era of radical transformations and digital innovation revolutions, where nations advance through knowledge and the ability to harness technology, Ar-Rasheed Smart University stands out as a pioneering academic institution that makes a difference, graduating highly skilled individuals who hold the keys to the future and master its tools. Within this framework, Faculty of Finance and Business – Accounting Department (English program) hosted, on Tuesday, May 27, 2025, the discussion of a distinctive graduation research project titled: “The Application of Artificial Intelligence in the Profession of External Auditing: A Field Study on Audit Firms and Companies in Yemen” presented by students Ali Mokhtar Al-Junaid and Anas Mohammed Masoud, as part of the requirements for obtaining their bachelor's degree for the academic year 1446 (2024–2025).
The discussion session was distinguished by the presence of esteemed academics, led by The rector of the University Professor Dr. Abdul Latif Haidar, Dean of Student Affairs Professor Dr. Saif Salam Al-Hakimi, and Head of the Accounting Department Dr. Abdullah Al-Tayeb, along with several faculty members and students.
During the discussion, The rector of the university praised the quality of the research and the depth of its presentation, emphasizing that: "Ar-Rasheed Smart University continuously strives to create a research environment that fosters creativity and scientific inquiry. Today, we witness the fruits of this approach through our students' research, which addresses real-world challenges and anticipates future tools."
The discussion committee, consisting of:
• Dr. Mohammed Al-Shamahi (Internal Examiner) • Dr. Mukhtar Al-Sabbahi (External Examiner) • Dr. Mohammed Al-Awlaki (Academic Supervisor) commended the research for its scientific methodology, precise analysis, and practical recommendations applicable in the business environment. They noted that the study is among the pioneering research efforts that align with the technological revolution in accounting and auditing.
This research is part of Ar-Rasheed Smart University's ongoing efforts to solidify a culture of applied scientific research and strengthen the connection between academic knowledge and the job market. It reaffirms the university’s vision of graduating a generation of professionals capable of contributing to the development of the national economy through the utilization of artificial intelligence tools and achieving excellence in their fields of specialization.
