أثر استخدام تكنولوجيا المعلومات على جودة المراجعة الخارجية في الجزائر

Abstract EN

This study aims at identifying the impact of the use of information technology on the quality of external auditing in Algeria.

The analytical descriptive approach was based on the literature of information technology, external auditing and the electronic environment, in addition to the field study.

Plays a major role in supporting and improving the quality of the external audit.

It also facilitated the auditor's audit process at a lower cost and effort, which in turn requires the auditor specialized skills and high efficiency.