The role of electronic auditing in raising the efficiency of external audit

Abstract

The study aimed to determine the role of electronic auditing to enhancing the quality of the external audit process in the Syrian business environment by clarifying the effect of electronic auditing in improving the quality of the audit planning phase, improving the quality of the audit implementation phase, and evaluating the control systems of the client facility.

The descriptive analytical approach was relied on, and the study population included 22 auditing offices and companies subject to the supervision of the Syrian Securities and Financial Markets Authority during the year 2020-2021, which numbered 22 accredited auditing offices and companies. A questionnaire was distributed to a sample of 50 auditors, and 48 valid questionnaires were retrieved for statistical analysis.

The study concluded that there is a positive and significant relation between electronic auditing and the quality of the external audit process in the Syrian business environment by improving the quality of the audit planning stage and improving the quality of the audit implementation stage and evaluating the control systems of the client facility.

The study recommended the necessity of enhancing auditors' awareness of the importance of information technology in supporting and implementing audit strategies, and encouraging to join specialized training courses in the field of information technology and its uses in auditing.