أثر تبني عميل المراجعة لتقنية سلسلة الكتل على حكم المراجع الخارجي بشأن مخاطر الاكتشاف و تخطيط إجراءات المراجعة

Abstract EN

The Main Objective of This Research is to study and test The Effect of audit Client adoption of Block Chain Technology on External auditor's Judgment of planning The Level of Detection Risk and Therefore audit Procedures Planning.

To achieve this objective, previous studies were analyzed to derive The Hypothesis of The Research, and an Experimental study was conducted on a sample included External auditors in Egyptian Audit firms and Faculty Staff and Demonstrators in Egyptian Universities.

The Results of The Research shows using The Block Chain Technology by audit Client leads to an increase in The Level of both The Inherent Risk and The Internal Control Risk, and This motivate The external auditor to plan Detection Risk at low level and increase The extent of Audit Procedures and verify all population units immediately to accumulate enough evidence required for expressing The Audit opinion on Financial Statements