The Impact of Using Information Technology on Enhancing the Quality of Joint Audit an Empirical Study in the Egyptian business environment أثر إستخدام تكنولوجيا المعلومات علي تحسين جودة المراجعة المشتركة "دراسة ميدانية في بيئة الأعمال المصرية "

نوع المستند : المقالة الأصلية

المؤلفون

1 Accounting and Audit Section Higher Institute of Cooperative and Management Studies

2 جامعة جنوب الوادي

المستخلص

Purpose–Examining the relationship between using the information technology on enhancing the quality of joint audit

The study hypothesis states that: - The first hypothesis there is no statistically significant relationship between using the information technology on enhancing the quality of joint audit. The second hypothesis: - there is statistically significant relationship using the information technology on enhancing the quality of joint audit.
Design/methodology/approach–The methodology adopted was survey method to collect primary data using a structured questionnaire. A total of 100 copies of questionnaire were distributed with 71 answered correctly and fully retrieved. Data was analyzed using statistical package for social science (SPSS) was used to measure the influence of the information technology on enhancing the quality of joint audit at 95% confidence level.

The study results and statistical show that the information technology enhances the quality of joint audit and using digital technology play an important role in improving the quality, reliability, and overall efficiency of audits. It also helps in detecting errors and misstatements. The Study recommended that using of artificial intelligence applications in joint audit lead to reducing costs, save time, and provide additional information to users of financial statements easily, and Publishing new standards and regulations to govern using the information technology and artificial intelligence applications on joint audit to secure and protect users Finally, the profession of audit should leverage their strategic methods of work to be adapted for the new generation of technology otherwise they face a problem of how to justify their costs

الكلمات الرئيسية

الموضوعات الرئيسية

مجلة الشروق للعلوم التجارية
المجلد 16، العدد 16.2 - الرقم المسلسل للعدد 16
عدد خاص الجزء الثاني
إبريل 2024
الصفحة 437-468

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