مراجعة الحسابات في ظل البيئة الإلكترونية

الملخص EN

The aim of this study is to identify the impact of electronic applications on auditing, the requirements that the auditor must fulfill in order to enable the audit to be carried out in an electronic environment in the correct and required manner, and to meet the new challenges that accompany the technological development of information.

As well as clarifying the risks of the profession in the light of the electronic environment and the nature of the evidence that the auditor relies on to express his neutral technical opinion