أثر الإفصاح عن البيانات الضخمة في التقارير المتكاملة على تخطيط برنامج المراجعة الخارجية : دليل ميداني من قطاع الاتصالات المصرية

الملخص EN

The research aims at introducing a new vision for the requirements of the planning of the audit program in the light of the disclosure about big data in the integrated reports , Nowadays the big data environment has become one of the most important factors that will reformulate the accounting and auditing profession .

The researcher conducted a field study to test the effectiveness of the proposed framework for planning audit program of integrated reports in the big data environment in the Egyptian telecom companies with shares listed on the stock exchange market .

The researcher recommends the need to guide the accounting thought towards further studies on the impact of big data on accounting and auditing and re-examine the concept of integrated reports in big data environment .