تحليل و تقييم دور المعلومات المستمدة من تكنولوجيا سلاسل الكتل في تخطيط اجراءات عملية المراجعة : مسح ميداني و دليل تطبيقي

الملخص EN

Block chain technology is one of the emerging variables in the business environment, which is expected to make a great change in the activities and profession of auditing.

Sufficient readiness is required from organizations and auditors to respond to new developments and challenges associated with the technological revolution, such as the large volume of transaction data and its validation by auditors when conducting audits under the adoption of block chain technology.

This research aims to study blockchain technology and implications related to the information derived from it, and to highlight the relationship between blockchain technology information and its role in planning audit procedures from the perspective of the views of the associated regulatory and professional bodies, to identify the expected roles and tasks of the auditor to plan procedures for the audit process in light of the information derived from block chains.

And the research methodology was based on dividing the applied study into two studies: the first study related to quantitative measures and application to the digital reality of companies listed in the Egyptian stock market, while the second study related to behavioral measures related to the significance of the process of planning audit procedures.

The theoretical and practical results indicated that blockchain technology contributes to providing accurate data and information and can be verified in a faster way because there is a record of all transactions.

Which enables the auditor to ascertain a large part of the financial statements automatically, The results also indicated that reliance on blockchain technology and the information resulting from it in planning the audit process contributes to the low level of the auditor's modified opinion and works to narrow the gap of possible manifestations of fraud, and then increase the effectiveness of planning audit procedures.

Which contributes to improving the quality of audit evidence and developing the efficiency of the audit process.

And The researcher recommended that auditors should move towards keeping pace with current technological developments because of their impact on the methods and procedures of the audit process.