As AI is an internet based highly advanced technology that has the power to process, learn, analyze and automate the full machinery functions. Basically, it’s like instead of programing a computer or software step by step for each function and keeps a constant human interference by creating specific rules, that could be replaced with a machine learning algorithm that analysis and transforms data to adapt the ability to learn new tasks. In the banking service it could be useful for the fraud detection cases by prevention of the suspicious activates on users accounts like international transactions by using algorithms. AI could fundamentally change the audit industry in the future by automating the whole process and provider better insights to the shareholders and business owners of their business; The audit industry will factor by AI by releasing the stress of holding large volumes of data which is compulsory to be provided, for the third party financial examination records. As audit is the core strategic step for important financial decision, as well as public credibility and business growth and sustainability. Artificial intelligence can assist to analyze high volume of data, detecting samples; specially the abnormal activities. Most importantly it provides programs that uses hundreds of solo data points to let the auditors concentrate on the focus areas that requires their intelligence and expertise to solve the most difficult problems, instead of wasting a lot of time on minor activities such as segregating files and data entry. The current accountants and auditors thinking that robotics will replace their jobs in the near future, but in actual it will to the high level of thinking and professionalism by focusing on the important tasks that require man mind power. For example; in agriculture earlier farmers were focusing and spending more time on harvesting and seeding and watering their crops, currently those procedures are automated by machines and the human are dedicating their focus on increasing the quality and quantity of it as well as innovating new breeds that can be elastic against the natural factors. Eventually, the auditors should be more optimistic about artificial intelligence as it will widen their sight and create a lot of new high skill opportunities that could grow their professional career reputation and being a part for the global technological development in the audit industry. How artificial intelligence will transform the audit