مجلة الدراسات المالية والمحاسبية والإدارية
Volume 9, Numéro 1, Pages 219-235
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.
External auditor ; risk of automatic processing of accounting data ; quality of external audit
عبد الرحمن محمد سليمان رشوان
القينعي عبد الحق