The Impact of electronic auditing on the performance of the external auditor- (A field study on audit offices and academics in the city of Misurata)

Abstract

The study aimed to know the impact of electronic auditing on the performance of the external auditor. To achieve the goal, a quantitative approach was used according to the preparation of a questionnaire list describing the impact. The study was applied to auditors working in audit offices and academics interested in the profession in the city of Misurata, where a non-random sample of 40 was taken, and the study used analyzes necessary to test the study hypothesis, including analyzes of descriptive statistics to describe the characteristics of the sample, As well as the validity and reliability of the questionnaire according to the Cronbach’s alpha coefficient, which was an acceptable result, in addition to the normal distribution, which shows that the data does not follow a normal distribution, and thus the sign test was used as it is appropriate to test the  hypothesis, and the study concluded that electronic review affects the performance of the external auditor’s work, This is done by assisting the auditor in the process of posting, tallying, and completing all operations in a timely manner, as well as verifying the balances for all operations, reducing audit costs, identifying deviations, if any, and knowing their causes, and arriving at objective and accurate results.