المجلة الجزائرية للدراسات الاقتصادية والإدارية
Volume 5, Numéro 1, Pages 14-24
2025-04-30

The Impact Of Electronic Accounting Data Processing Risks On The Quality Of External Auditor Reports



Authors : Redjem Khaled .

Abstract

This study aimed to identify the risks of electronic accounting data processing and their impact on external audit quality. The study found that risks of automated accounting data processing affect external audit quality, with personnel-related risks having the most significant impact. The study provided several recommendations, most notably raising auditors' awareness about these risks and how to deal with them, and their impact on audit quality through training courses in this field.

Keywords

External auditor ; risks of electronic accounting data processing ; quality of external audit

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