تأثير تكنولوجيا التحول الرقمي على جودة أعمال المراجعة

الملخص EN

The main objective of this study is examining the effect of digital transformation (big data, block chain, cloud, artificial intelligence) of auditing on the quality of audit process.

the study used the survey method to test the hypotheses and distributed questionnaires among auditors in audit firms and academics in accounting and auditing departments in Egyptian universities.

107 questionnaires have been set.

where 11 questionnaires were rejected due to incomplete data.

while data for 94 accepted questionnaires have been analyzed by using SPSS package.

the result of the survey study indicated that there is a significant impact of using the digital transformation techniques big data, block chain, cloud, and artificial intelligence on the efficiency and effectiveness of audit which in turn, affect the audit quality.

the current study contributes to contemporary literature by determining the importance and necessity of using digital transformation techniques in audit firms also, it guides academics and professionals in audit firms to determine the requirements of applying digital transformation such as modern technology tools and expertise that should be acquired by auditors.

in addition, it directs the audit firms and Egyptian universities toward the development of training programs that are required for graduated students and auditors to satisfy the requirements of organizations to use the digital transformation.

the research recommends that the audit profession should respond to the technological development and develop the audit procedures and tools in accordance with digital transformation mechanisms.

also, standard setters and professional agencies should determine the required changes and additions for auditing standards to ensure the relevancy of these standards for auditor work during digital transformation.