THE EFFECT OF THE CONTINUOUS AUDIT ON THE QUALITY OF EXTERNAL AUDIT IN THE DIGITAL TRANSFORMATION ENVIRONMENT | ||
| Journal of Contemporary Business Research | ||
| Volume 1, Issue 1, December 2024 | ||
| Document Type: Researches | ||
| DOI: 10.21608/jcbre.2024.422434 | ||
| Authors | ||
| Amr A. Sadek* 1; Othman M.Y. Farag2; AbdelHamid A. Mahmoud3 | ||
| 1Department of Accounting, Higher Institute of E-Commerce Systems, Sohag, Egypt. | ||
| 2Department of Financial Accounting, Faculty of Commerce, South Valley University, Egypt. | ||
| 3Department of Financial Accounting, Faculty of Commerce, Sohag University, Egypt. | ||
| Abstract | ||
| The main objective of this study is to conduct a theoretical analysis to determine the role of electronic continuous review in developing and improving the quality of external review in light of the digital transformation environment, by extrapolating and analyzing previous studies related to the research variables. The researcher concluded that there is a positive impact of digital transformation technologies (block chain - big data - cloud computing - artificial intelligence) on the quality of the review process, as well as the suitability of using electronic continuous review compared to traditional review in light of the digital transformation environment, as electronic continuous review enables planning and implementing new programs to review companies' websites on the Internet as the most important immediate means to meet the needs of users. In addition, the use of the continuous review methodology contributes to discovering fraud and errors in business report information published electronically in a timely manner, thus improving the efficiency and quality of the external review process. | ||
| Keywords | ||
| Continuous Audit; Quality Of External Audit; Digital Transformation Environment | ||
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