With the advent of the era of artificial intelligence, artificial intelligence technology is gradually realizing a high degree of imitation of human activities, and can complete repetitive work faster and more accurately than human beings. The introduction of artificial intelligence technology in audit work can embed audit work into the automation system, change the traditional audit work mode, and achieve the purpose of improving audit quality. Based on the data of A-share listed companies in 2016-2018, this paper constructs a model to analyze and verify the impact of AI technology on audit quality. The conclusion is that AI technology can promote audit quality, and the effect of AI technology on audit quality of domestic firms is significantly higher than that of international firms.