دور التدقيق الالكتروني في زيادة موثوقية المعلوماث المحاسبية

Abstract

The aim of this research is to study the role of electronic auditing in increasing the reliability of accounting information by surveying the opinions of a sample of accountants and auditors, evaluating the extent to which information technology is used in auditing and documentation activities, and the role of electronic auditing on the reliability of accounting information. The questionnaire was used as a tool for analyzing the study data using the SPSS program following the descriptive and case study approaches. The study has concluded that there is an inverse relationship between electronic auditing and the reliability of accounting information because there is no use of electronic auditing in the real life.