التحديات المعاصرة للمراجعة في ظل تكنولوجيا المعلومات ودورها في تحسين جودة المعلومات المحاسبية: دراسة ميدانية لآراء عينة من الأكاديميين والمهنيين

الملخص EN

This study aimed to shed light on the conceptual framework of the audit profession, as well as the challenges facing this profession in light of the electronic operation of data.

the problematic of the study was answered using the descriptive approach in the theoretical aspect, in addition to relying on the analytical method in the applied study.

the study concluded that there are many challenges that limit the application of information technology in the audit profession, including the lack of experience and knowledge of auditors in information technology systems.