مجلة البحوث الاقتصادية المتقدمة
Volume 10, Numéro 2, Pages 312-328
2025-09-30
The Role Of The External Auditor In Enhancing The Efficiency Of Electronic Accounting Systems And Its Impact On The Accuracy And Reliability Of Financial Reports
Authors : Bougoufa Alla . Hamidatou Salah .
Abstract
Abstract: This study aims to identify the importance of the role of the external auditor in enhancing the efficiency of electronic accounting systems and its impact on the accuracy and reliability of financial reports. To achieve the objectives of the study and test its hypotheses, a sample of external auditors and specialised university professors in Algeria were surveyed by distributing a questionnaire. The collected data were subjected to statistical analysis using SPSS statistical package software. The results of the study showed that there is a consensus among the respondents that the intervention of the external auditor through the tools and methodologies he uses leads to improving the efficiency of electronic accounting systems. The study also found that improving the efficiency of electronic accounting systems leads to enhancing confidence in financial reports, by ensuring that information is prepared impartially and objectively, increasing the possibility of validation, providing controls that minimise errors, in addition, the efficiency of electronic accounting systems effectively contributes to reducing the gap between the financial statements and the external auditor's report, which enhances confidence in the output of the external auditor.
Keywords
External auditor ; electronic accounting systems ; accounting data ; financial reports
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