جودة المراجعة الخارجية في ظل بيئة التشغيل الإلكتروني للبيانات المالية : دراسة نظرية

الملخص EN

The problem of this study confined to determine the impact of electronic operations of financial data on the external audit quality.

The research aimed to know the nature of the audit in the light of electronic operations of financial data, as well as studying the properties of the external audit quality, in addition to find out the impact of electronic operation of financial data on the audit quality.

The research used deductive, inductive, historical, analytical and descriptive methods.

The research main results include that the electronic operations of financial data had changed the shape of the manual accounting system, and improve the performance effectiveness of accounting information system, and gave confidence in its outputs, as well as improving the procedures and methods of the audit process, but did not affect its objectives.

In addition, the use of information technology in the audit process has a positive impact on the speed and accuracy of the implementation of the scientific audit reducing effort and cost associated with it.

Moreover, training of auditors on the use of information technology in the audit process will lead to improvement in the external audit quality.