أثر تكنولوجيا سلسلة الكتل على دور المراجع الخارجي: دراسة ميدانية

الملخص EN

The study examined the impact of using blockchain technology on the role of the external auditor, which was clarified through a presentation of the opportunities and challenges facing the external auditor when using the block chain technology, in addition to a presentation of the functions created for the external auditor using the block chain technology.

The stratified random sampling method was used to select the study sample, which consisted of (167) individuals.

It included three categories (faculty members - auditors - employees of companies that have a system based on blockchain technology).

The empirical study has proven that the use of block chain technology will lead to the development of the role of the external auditor by adding new functions for the auditor, including (reviewing smart contracts, reviewing digital assets, auditors as a factor that limits majority agreement, the function of granting access, and the function of arbitration between participants in the chain).

The study reached the acceptance of the study hypotheses, which are; That there is a positive relationship between the block chain technology and the opportunities and challenges facing the external auditor by using the block chain technology, and that there is a positive relationship between the block chain technology and the development of the functions of the external auditor.