أدلة الإثبات في عملية المراجعة الإلكترونية : دراسة مقارنة بين أدلة الإثبات العادية و أدلة الإثبات الإلكترونية

الملخص EN

The development that touched on the various fields in the twenty-first century, which in turn affected the field of auditing both internal and external, where the use of information technology and electronic system to be in line with the current practice in practice, and of course cannot be changed objectives and results to be obtained Of the review process.

This is when EDI uses allowances of paper and tangible paper documents, ie, the normal method.

Because the use of digital technology, software and applications used in the audit process contribute significantly to the effectiveness and efficiency of the audit process and contribute to the development of the performance and quality of the work of audit