أثر استخدام تقنيات التدقيق المتزامنة في تحسين جودة التدقيق من وجهة نظر مدققي الحسابات الخارجيين

الملخص EN

The study aimed to identify the impact of using concurrent Auditing techniques in improving audit quality from external auditors perspective.

The study focused on the impact of each technique of concurrent Audit (Integrated Test Facility technique, Snapsht Technique technique, System control audit Review File technique, Audit Hooks technique, Continuous Simulation technique) in improving auditing quality from external auditors perspective.

To achieve this goal, a questionnaire was designed and distributed to the study sample which consisted of (100) auditor who audit electronical fiancial statement, retrieving (76) questionnaire, while the questionnaires under analysis (70) questionnaire, representing (70%).

The study was reached the following results: 1) There is an effect for (Integrated Test Facility, Snapsht) techniques to improve the audit quality with a high degree; 2) There is an effect for (System control audit Review File, Audit Hooks, Continuous Simulation) techniques to improve the quality of audit moderately; and 3) The study found that the use of concurrent audit techniques combined have a positive impact on improving the quality of audit moderately from the point of view of the external auditors.