أثر المحاسبة الإلكترونية على جودة المراجعة من وجهة نظر المراجعين

الملخص EN

The purpose of this study is to determine how e-accounting affects audit quality from the perspective of auditors in Batna state.

to this end, we produced a questionnaire using the analysis-description method, distributed it to a sample of internal and external reviewers, and then analyzed the data using the SPSS 26 program.

the research concluded that the use of it in the accounting field has an impact on audit quality, and the auditor's scientific and practical qualifications have an impact on the quality of the final audit because E-accounting saves time and effort and reduces costs and facilitates information gathering it has qualitative features that support and enhance the quality of the audit.