أثر استخدام نظم تكنولوجيا المعلومات على عملية المراجعة الخارجية : دراسة ميدانية على مكاتب المراجعة في مدينة جدة

الملخص EN

The study aims to identify the impact of the use of information technology systems on the external audit process by applying it to the employees of the external audit offices in Jeddah, Saudi Arabia.

To achieve the goal of the study, A descriptive research approach was used.

A questionnaire was designed and distributed to a random sample of (30)The study reached a set of results, the most important of which are: There is a very high awareness level from the external auditor of the importance of using information technology systems in the external audit process.