The role of Digital Transformation Technologies in Enhancing the Efficiency of the Auditing process"Field study A Field Study in the Companies and Audit Offices Listed in the Securities and Exchange Commission in Damascus"

Abstract

This research aims to understand the role of digital transformation technologies in enhancing the efficiency of the external auditing process. This is achieved by identifying its main pillars and the key technological means associated with digital transformation and their contribution to improving the efficiency of the auditing process. Subsequently, the study aims to define the efficiency of the auditing process and highlight its main elements. To achieve the study's objectives, a field study was conducted by designing a questionnaire that was distributed to the study's community and sample of audit offices and firms accredited by the Securities and Financial Markets Authority. A total of 90 questionnaires were distributed, and 70 sample were retrieved and deemed analyzable. The hypotheses were tested using the SPSS.VER26 program. The study concluded that digital transformation significantly enhances the efficiency of the external auditing process by reducing the time required to complete the external audit and lowering the costs associated with the external auditing process.