أثر و مخاطر التجارة الاإكترونية على ممارسة مهنة التدقيق الخارجي

Abstract EN

This study aims to identify the impact of the trend of enterprises towards e-commerce on the practice of external auditing, as well as the risks faced by the external auditor and enterprises when conducting e-commerce operations.

The study showed that both the enterprise and the external auditor face new risks resulting from electronic commerce and that this type of commercial operations has no direct impact on the general principles and rules of the external audit profession, but affects the procedures used in the audit, especially those related to the evaluation of the internal control system and procedures for the collection, evaluation, and validation of evidence, in addition, the e-commerce has created new external audit services.