محددات العلاقة بين اعتراف عميل المراجعة بالأصول الرقمية وجودة حكم مراقب الحسابات على مستوى الخطر المتلازم لها : دراسة تجريبية

الملخص EN

The purpose of this paper is to study and examine the impact of audit client's recognition of digital assets on the auditor's professional judgment quality on the level of inherent risk of these assets.

In addition, the study investigated the impact of auditor experience in information technology and its registration with the Financial Regulatory Authority as moderating variables on the previous relationship, through a theoretical and experimental study.

The study showed that under the fundamental analysis, the audit client's recognition of digital assets has a significant positive impact on the level of the inherent risk of these assets, and this significant positive impact varies according to the auditor's experience in information technology and its registration with the Financial Regulatory Authority.

The results also showed that under the additional analysis, (a) auditor experience in information technology has a significant positive impact on the level of inherent risk of digital assets; (b) auditor registration with the Financial Regulatory Authority has also a significant positive impact on the level of inherent risk of digital assets.

Finally, the study indicated that under the sensitivity analysis, the results largely agree with the results of the fundamental analysis.

This indicates that the results of the sensitivity analysis largely support the results of the fundamental analysis.