انعكاسات التطورات التكنولوجية في مجال سلاسل الكتل على أنشطة و مهنة المراجعة مع دراسة استكشافية في البيئة المصرية

Abstract EN

The research aims to analyze the relationship between the adoption of audit clients and accounting and auditing firms for blockchain technology and its Implications on auditing tests and determine the appropriate audit model, the audit profession and organizational structure in accounting and auditing firms.

The study relied on the integration of the inductive approach with the deductive approach to extrapolate and predict the future status of audit activities and profession, through the application on two samples of the study, they are the auditors in the accounting and auditing companies in Cairo and Alexandria and researchers at the universities of Tanta and Kafr El Sheikh, with a total of (145) observations, to test four hypotheses reflecting The relationship between companies 'adoption of blockchain technology and each of the auditing tests, the appropriate audit model, the audit profession and the organizational structure of accounting and auditing firms.

The results of this research indicate that the auditing tests are directed towards control tests instead of the traditional audit tests, the availability of the elements of success of the continuous review model, the emergence of new roles for auditors, and the influence on the organizational structure of accounting and auditing companies.

In light of this, the study recommends the importance of motivating Egyptian companies to adopt blockchain technology, updating the Egyptian auditing standards to reflect the effects of that technology, and that Egyptian universities play a leading role in explaining the effects of that technology to try to seize the opportunities it provides and overcome the challenges it poses.

The current research contributes to expanding and deepening the knowledge area of the subject of accounting effects of technological applications, by providing a visualization of the expected benefits and challenges posed by blockchain technology to the audit, and clarifying the impact on the auditing tests, the audit model and the audit profession.

In light of the scarcity of scientific research in that field.