دراسة تحليلية لأثر استخدام تكنولوجيا المعلومات على تقدير المراجعين لخطر المراجعة

Abstract EN

The study aimed at identifying the impact of the use of information technology on the auditors' assessment of the reviewed risks in light of the increasing use of information technology, and how this impact has affected the qualification of references and the procedures and methods of auditing.

Which made the process of detecting fraud and errors and manipulation more difficult, which led to increased risk of audit, which requires the reference to do more to be able to control the activities of technology and the collection of evidence in support of his opinion to reach the Acceptable level of risk and the achievement of the objectives of the audit.