تحديات و مسؤوليات مراجع الحسابات في الحصول على أدلة الإثبات في ظل بيئة التشغيل الإلكتروني للبيانات : دراسة تحليلية و تطبيقية على عينة من الأكاديميين و المهنيين

الملخص EN

The recent wave of corruption in the global business environment, especially over the past few decades, has been a major factor in the audit profession gaining a special position among stakeholders in ascertaining the veracity and legitimacy of accounts disclosed in the organization's financial statements.

The profession has faced a range of challenges and difficulties that put the auditor before a set of modern responsibilities of the need to access evidence that changed the nature of the form of manual to electronic under the disappearance of audit trail, which has become invisible, so and N Through this paper we will try to highlight the most important challenges and responsibilities facing the auditor to obtain evidence of proof in the light of modern electronic operating environment using an applied study on a sample of professionals and academics.