Iendy Cinta Maharani and Moh Yudi Mahadianto 2026. EFFECT OF THE APPLICATION OF ARTIFICIAL INTELLIGENCE (AI) AND AUDITOR COMPETENCIES ON AUDIT QUALITY AT PUBLIC ACCOUNTING FIRMS IN WEST JAVA. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS). 6, 3 (May 2026), 730–739.