The Impact of Digital Transformation on the Accounting and AuditingProfession in Syria) A Field Study)

Abstract

This research aims to study the impact of digital transformation on the accounting and
auditing profession in Syria, by explaining the theoretical framework of digital
transformation and identifying the most important digital transformation technologies that
can be used in the field of accounting and auditing, in addition to identifying the advantages
and challenges of using each of these technologies.
The researcher followed the descriptive-analytical approach in preparing this research. In
the theoretical aspect, reliance was placed on Arab and foreign studies related to the subject
of the research to define the concept of the research variables and describe them accurately.
As for the practical aspect, the researcher relied on the questionnaire that was distributed
to a sample of experts in the field of accounting. And auditing to investigate their opinions
regarding the research variables, and the research hypotheses were tested using Excel and
the statistical program SPSS, and the results showed the following:
1- There is an impact of digital transformation on the accounting profession in Syria, as
there was agreement among members of the research sample with a relative weight of
83.93% on the importance of using digital transformation techniques when completing
accounting work and in a way that serves the interest of the final beneficiaries.
2- There is an impact of digital transformation on the auditing profession in Syria, as there
was agreement among the members of the research sample with a relative weight of
83.38% that digital transformation helps in carrying out the necessary auditing procedures,
especially in light of the use of digital transformation techniques when completing
accounting work, which calls for the necessity of providing The skills necessary for the
auditor to provide reliable audit reports.