The Impact of the Risk of Electronically Processing Accounting Data on the Quality of the Auditor's Reports External: Study Case of External Auditor in Ouargla-Algeria
| المصدر: | مجلة الدراسات المالية والمحاسبية والإدارية |
|---|---|
| الناشر: | جامعة العربي بن مهيدي أم البواقي - مخبر المالية، المحاسبة، الجباية والتأمين |
| المؤلف الرئيسي: | Redjem, Khaled (Author) |
| مؤلفين آخرين: | Ouddane, Bachir (Co-Author) |
| المجلد/العدد: | مج9, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2022
|
| الشهر: | يونيو |
| الصفحات: | 219 - 235 |
| DOI: |
10.35392/1772-009-002-013 |
| ISSN: |
2352-9962 |
| رقم MD: | 1277876 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
External Auditor | Risk of Automatic Processing of Accounting Data | Quality of External Audit
|
| رابط المحتوى: |
عدد مرات التحميل
15
| المستخلص: |
This study aims to identifying the risks of automatic processing of accounting data and their impact on external audit quality. The study community consists of the offices of the governors of the accounts (external auditors) in the state of Wurgla-Algeria, where a questionnaire was distributed to a sample of 31 auditors processed using the SSPSS program. The interview was also used for discussion on the subject, and the study found that there was an impact on the quality of external audit on the risk of automatic processing of accounting data, and that the risks to persons are the most affecting the quality of the external auditor's work. The study made a number of recommendations, the most prominent of which were the awareness of auditors regarding the risks and ways of dealing with them, and their impact on the quality of the auditing profession through training courses in this field. Cette étude vise à identifier les risques du traitement automatique des données comptables et leur impact sur la qualité de l'audit externe. La communauté d'étude est constituée des bureaux des gouverneurs des comptes (auditeurs externes) de l'état de Wurgla-Algérie, où un questionnaire a été distribué à un échantillon de 31 auditeurs traités à l'aide du programme SSPSS. L'entretien a également été utilisé pour échanger sur le sujet, et l'étude a constaté qu'il y avait un impact sur la qualité de l'audit externe sur le risque de traitement automatique des données comptables, et que les risques pour les personnes sont les plus affectant la qualité de l'audit. travaux de l'auditeur externe. L'étude a formulé un certain nombre de recommandations, dont les plus importantes concernaient la sensibilisation des auditeurs aux risques et aux moyens d'y faire face, et leur impact sur la qualité de la profession d'auditeur à travers des formations dans ce domaine. |
|---|---|
| ISSN: |
2352-9962 |
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