استخدام الأنظمة الخبيرة كمدخل للتحسين من إجراءات عملية المراجعة

الملخص EN

In order to address the problem of the deficiencies that auditors suffer from in light of the modern digital environment characterized by dynamism and speed and the processing of huge amounts of data.

To reuse it from less experienced auditors when carrying out their assignments and providing final opinion.

In order to answer the study problem, we will try in the folds of this research paper to present the most important changes or manifestations that can result from the use of these modern knowledge systems, in addition to indicating the role of the latter in raising the efficiency and effectiveness of the audit process.