تأثير استخدام تكنولوجيا المعلومات على جودة المراجعة

Abstract EN

This study aimed at identifying the efficiency of using information technology to improve the quality of auditing process, To chive this objective, By examining the impact of information technology on the efficiency and effectiveness of the external auditor, The study concluded, That It is important to use Information technology in the planning stage, has been used in the implementation of tests of control, and tests the basic operation, during the understanding of the internal control environment, and it has the capacity to evaluate the results of the auditing process more accurately and with higher quality and reliability, This contributes to the improvement of the quality of auditing process, And also Information technology plays an important role of in the implementation analytical auditing procedures, and tests the detailed balances.

This comes through the help it provides in assessing the client's ability to continue, and through comparing the actual results with what is planned to determine misstatements.