دور مدخلات أنظمة المعلومات المحاسبية الالكترونية في تفعيل العلاقة بين جودة المراجعة و مخاطر التقاضي ضد المراجعين : أدلة ميدانية من مؤسسات المراجعة

الملخص EN

The development of accounting information systems inputs in light of the technological developments that have taken place in the business environment and the adoption of digital transformation techniques by enterprises is the main tool in digitizing and developing audit procedures, as this requires the necessity of rehabilitating the auditors to face the variables associated with the technological revolution and the associated risks that may affect the quality of the audit and in light of the intense competition among audit institutions.

This research aims to highlight the role of accounting information systems inputs in the age of digitization in activating the relationship between the quality of the audit process and the litigation risks against the auditors.

Considering what the research was aimed at and its importance, the research methodology relied on the use of statistical analysis to conduct a field survey of the audit institutions most reviewed for companies registered on the Egyptian Stock Exchange, and from this, statistical hypotheses were tested.

In light of the findings of the theoretical and field study to the extent of the contribution of accounting information systems in light of digitization to increasing the value of the information, they provide and increase the degree of transparency and clarity in reducing the asymmetry of information for stakeholders, which enables the auditor to develop audit procedures efficiently and effectively, increasing the scope of the audit process and improving The level of audit quality to reduce the litigation risks against the auditor, and thus activate the relationship between the risks of litigation against auditors and the quality of external audit in light of digitization.

The researcher recommended the need to make proposals for integrating digital transformation methods and techniques to maximize their use in achieving added value and improving the competitive position, whether for the facility or the audit office.