أثر استخدام المؤسسات لتكنولوجيا المعلومات في ممارساتها المحاسبية على مهنة التدقيق الخارجي : دراسة على عينة من مدققي الحسابات بولاية عنابة

الملخص EN

Currently, the use of information technology by enterprises is imperative, in order to keep abreast of the developments taking place, and because of the many benefits of these technologies.

The use of information technology by enterprises will have an impact on the external audit process as the latter is mandated to give a neutral opinion on the fairness of the financial statements of the enterprise.

The aim of this study is to examine the impact of the use of information technology by enterprises on the external audit profession, through the opinions of a sample of external auditors in Annaba.

The study reached a number of results, the most important of which are the external auditors in Annaba who have a professional competence in information technology, which leads to the ease of conducting the audit in the light of the use of information technology by enterprises, and they use information technology to plan the audit task, and the use of information technology by enterprises have positives many of the external auditing profession, including facilitate the audit process, shorten the time and provide the auditor with a lot of information with minimal effort.