الإطار المفاهيمي للمحاسبة و المراجعة في ظل بيئة التجارة الإلكترونية

الملخص EN

This study aimed to identify the conceptual framework of accounting and auditing in the environment of electronic commerce and to demonstrate the most important challenges of electronic commerce in the field of accounting and this through the role of the profession of accounting and auditing towards electronic commerce and electronic data exchange as well as address the impact of electronic commerce on accounting and auditing such as impact on the general standards and The standard of reporting as well as the methods of implementation of electronic commerce through a theoretical study This study concluded that the evolution of information technology and accounting software and the increasing spread of The factors of electronic commerce have had multiple repercussions on the accounting profession, and there are problems related to the scientific and practical qualification of the references of the electronic commerce.

The electronic commerce operations in the accounting information system lead to the establishment of an electronic accounting department.