أثر استخدام سلاسل الثقة على إجراءات التدقيق الخارجي من وجهة نظر المحاسبين القانونيين الأردنيين: دراسة استطلاعية

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

0c9bb2ac-4aa4-438f-8553-6b4f425205cc

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf image

أسماء الملفات

0c9bb2ac-4aa4-438f-8553-6b4f425205cc_1.pdf

بيانات النشر

ترجمة العنوان

The Impact of Using (Blockchain) on the External Audit Procedures From the point of view of Jordanian Certified Public Accountants: exploratory study

ألقاب المؤلفين

[{"name_ar":"سليمان مصطفى الدلاهمة","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"يسري عادل إبراهيم إبراهيم ","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

أثر استخدام سلاسل الثقة على إجراءات التدقيق الخارجي من وجهة نظر المحاسبين القانونيين الأردنيين: دراسة استطلاعية

المحتوى والصفحات

عدد الصفحات

119

ترجمة الملخص

The study aims to identify the impact of the use of trust chains (blocks) on the external audit procedures from the point of view of Jordanian Certified Public Accountants (exploratory study), where the study followed the descriptive analytical approach, and the study population consisted of Jordanian legal accountants and the study used a comprehensive survey, the study sample consisted of ( 443) of the Jordanian chartered accountants, where a questionnaire was designed by the researcher, where the study reached many results, the most important of which are: There is an effect of using block chains on external audit procedures, there is an effect of using block chains on accepting the audit task, there is an effect of using block chains on Planning the audit process, there is an impact of the use of block chains on the assessment of audit risks, there is an impact of the use of block chains on the implementation of analytical review procedures, and the study reached several recommendations, the most important of which are: The need to strive towards increasing the adoption of block chain technology in accounting information systems to take advantage of the advantages and opportunities that achieved, the need for accountants and auditors to pay attention to developing their skills and professional commitment and increasing learning and development to keep pace with limiting technologies And the sufficient readiness to adapt to future roles and the challenges that accompany them, seek to benefit from the expertise of accounting and auditing offices in holding training programs for accountants and auditors.

إشراف وإعداد

الإشراف

سليمان مصطفى الدلاهمة

الإعداد

يسري عادل إبراهيم إبراهيم

الاقتباسات الببليوغرافية