Artificial Intelligence (AI) technologies are pivotal to the future evolution of the auditing profession. They serve as indispensable tools, equipping auditors with the means to enhance the effectiveness and efficiency of their work. This research aims to explore the influence of AI technologies on audit evidence, as perceived by certified auditors employed in Nigerian IT firms. Utilizing a descriptive research design, the study analyzed responses from 215 auditors, collected via a structured questionnaire. The findings revealed that expert systems and neural network technology significantly influence audit evidence. Recognizing the scientific importance of AI in augmenting the collection of audit evidence, the study recommends that Nigerian audit offices should foster a greater interest in AI technology.