Digital transformation requirements for external audit

Authors

  • Hamed Achraf Abdessamed LAMAPE Laboratory (Research in Analytical and Operational Methodological Applications in Economics), Oran Graduate School of Economics, Algeria
  • Daoud Fatiha LAMAPE Laboratory (Research in Analytical and Operational Methodological Applications in Economics), Oran Graduate School of Economics, Algeria

Keywords:

Digitalisation, Digital transformation, External audit, Auditor, Accountant expert

Abstract

This study aims to identify the impact of digital transformation on the external audit profession, and to achieve the objectives of this study, the descriptive and analytical approach was used, including a theoretical framework in which we addressed the most important concepts related to the subject of the study, and an applied aspect in which we relied on a questionnaire distributed to a random sample of 42 auditors and accounting experts in the western Algerian states, specifically the states of: Oran, Sidi Bel Abbes, Ain Tamouchent and Tlemcen, the data was processed using SPSS V.26, and the study came up with a set of valuable results that emphasised the importance of digital transformation in the external audit profession.

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Published

2024-12-07

How to Cite

Abdessamed, H. A., & Fatiha, D. (2024). Digital transformation requirements for external audit. International Journal of Economic Perspectives, 18(12), 2283–2292. Retrieved from https://ijeponline.lingcure.org/index.php/journal/article/view/774

Issue

Vol. 18 No. 12 (2024)

Section

Peer Review Articles
Copyright & Licensing

Copyright (c) 2024 Hamed Achraf Abdessamed, Daoud Fatiha

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