The impact of modern accounting software on ranking and external differentiation: A technical study of academic opinions on the appropriate field and improvement

Abstract

This study aimed to identify the challenges facing the profession of external audit in light of the use of modern accounting programs and to reveal the effectiveness of external audit using modern accounting programs, through the impact of the requirements of using accounting 3of modern accounting programs, and in light of this, data were collected and analyzed and hypotheses were tested using the statistical analysis program (spss.v.20), where the results showed that there are The ability of institutions and various professionals to use modern accounting programs, and we also found a statistically significant relationship between the requirements of modern accounting programs (achievement of integration, the presence of a central database, the need for qualified individuals, the need for The use of modern techniques) and their impact on the challenges of the external audit profession (scientific and practical qualification, evidence in the electronic information system, risks of the external audit profession).

After the emergence of the relationship between the variables of the study, the two researchers made a number of recommendations aimed at benefiting from the study’s outcomes, such as working to provide appropriate and integrated accounting programs and the need for institutions to adopt them, which help in achieving the effectiveness of facing the challenges of the external audit profession.