أثر استخدام المراجعة الإلكترونية على جودة المعلومات المحاسبية المنشورة

الملخص EN

The research aims to identify the quality and transparency of accounting information in the light of the development of information systems to take advantage of the speed and accuracy in the implementation of the audit process electronically.

To achieve the objectives of this research: Design / Methodology / Approach The research community consists of a whole set of elements in which the researcher seeks to generalize the results related to the problem studied.

The researcher followed the historical, deductive, inductive and descriptive methodology, the research community consists of a selected sample of accountants and legal staff working in Mohammed Al-Omari Auditing Company (BDO) in Saudi Arabia, and distributed (50) electronic questionnaires, the response of 49 people.

The questionnaire is analyzed using statistical analysis software (spss).

Practical outputs The researcher has reached several results, including: The independence of the auditor contributes to the improvement of electronic audit procedures, electronic review is part of the organization's daily activity,the published financial information of the institution is accurate and error-free.

Authenticity / Value This paper provides additional writings into the ongoing developments in auditing on audit techniques to improve the efficiency and effectiveness of the audit process, as well as to assist users of accounting information to make financial decisions in the light of the use of electronic audit.