أثر تطبيق المراجعة الالكترونية على مخاطر وجودة المراجعة (دراسة نظرية)

Abstract

من أهم سمات هذا العصر هو التطور في جميع المجالات وخاصة المراجعة وظهور ما يعرف بالمراجعة الالكترونية حيث إن تطبيق المراجعة الإلكترونية ساعد وبشكل كبير على تنفيذ عملية المراجعة وأدى هذا التطور الى حدوث تغيير في إجراءات وأساليب المراجعة وذلك بما يتماشى مع طبيعتها، ومن اجل تخفيض المخاطر التي يتعرض لها المراجع نتيجة لاستخدامه المراجعة الالكترونية فقد تزايدت في الفترة الأخيرة المطالبة بضرورة الاهتمام بجودة المراجعة. وقد هدفت هذه الدراسة إلى معرفة أثر تطبيق المراجعة الإلكترونية على مخاطر المراجعة وجودة الأداء المهني لمراجعي الحسابات.

One of the Most important features of This era is the développement in all Fields, especially auditing, and the emergence of what is known as electronic auditing, as the application of electronic auditing has greatly assisted in implémentant the auditing process and this développement has led to a changé in auditing procedures and methods in line with its nature, and in order to reduce risks To which the auditor is exposed as a result of using the electronic audit, it has increased in the recent period to claim the need to pay attention to the quality of the audit. This study aimed to know the effect of applying the electronic audit on the audit risks and the quality of the professional performance of the auditors. This study reached some results, the most important of which are: - The application of electronic audit in the audit of accounting data affects the procedures of the audit process in the affirmative and leads to increasing the efficiency and effectiveness of the audit process. - The application of the electronic audit affects the quality of the professional performance of the auditors through an increase in the speed of performance and accuracy in the examination process, saving effort, time and expenses and reducing risks. Through the results reached, the study recommends the necessity of issuing standards that are appropriate to the local environment related to electronic audit procedures, for the purpose of improving the efficiency, effectiveness and quality of the audit process and reducing risks to the lowest possible extent.