تأثير نظام المعلومات الإلكتروني على المراجعة : دراسة لعينة من المؤسسات و آراء اكاديميين و مهنيين- بولاية بسكرة-

الملخص EN

This study aims to identify the impact of using the electronic accounting information system on auditing profession, taking into account that this latter is a legal regulatory tool that aims to ratify the fairness of the accounting information disclosed by the economic institutions and evaluates the procedures and policies through which this accounting information was prepared.

The study, hence, includes a field survey of the opinions of a sample of professionals and university professors in accounting and auditing, through the use of the questionnaire collection as a tool and by which the 2007 EXCEL was used to unload data, and SPSS V22 to analyze and interpret the results.

One of the main findings of this study shows that the rapid and continuous development of information technology and its use in the development of the accounting information system has affected the components of this system.