أثر تقنيات الثورة الصناعية الرابعة على مهنة المحاسبة و المراجعة : دراسة ميدانية

الملخص EN

This research aims to clarify the implications of Fourth Revolution Ali the profession of accounting and auditing.

The researcher used each of inductive approach to do a theoretical study through an induction and the analysis of the most important studies, research and other Arab and foreign reference related to the impact of the Fourth Industrial Revolution Ali the profession of accounting and auditing and the deductive approach to formulating the theoretical framework including the research problem, goods, Importance and hypotheses to conduct a field study to describe the study sample categories and the descriptive analytical approach to describe the study sample categories and their responses to the dimensions and variables of the study.

And to test the study hypotheses and analyze the results that have been reached.

The results of the study Technologies Of Fourth Industrial Revolution change understands analysis and planning accounting information systems, improving the financial reports, internet of things, Artificial Intelligence, The Block Chain cloud computing, Robotics and financial analysis for Big Data.

Trace options for usual Accounting to internal and external audit and Rotes between the human Robotics in accounting works and Internal controlling impacts.

Important recommendations it is necessary for profession of accounting and auditing are suitable for implications Fourth Revolution such as Cloud Computing, Digital Transformation, The Block Chains and Robotics the Administration firm must take problems sprang in Strategic plans and Internet of things.