The role of digital transformation in improving the quality of the accounting auditing process
Keywords:
Digital transformation, accounting auditing, auditor, financial statements, evidence, accounting softwareAbstract
This study aims to shed light on digital transformation in the field of accounting auditing and its contribution to saving time, effort, and cost for the auditor in processing accounting and financial data and information. The research highlights how the adoption of digital technologies enables auditors to process large volumes of information swiftly and efficiently, reducing the likelihood of human error. The study also seeks to clarify the role of digital transformation in improving the overall quality and reliability of the accounting audit process, thereby increasing clients’ confidence in audit services and elevating professional standards in the industry. Through analysis and discussion, the study found that digital transformation in accounting auditing helps auditors provide more accurate, error-free, and timely financial data for decision-making, while also decreasing the time, effort, and operational costs associated with traditional methods of data processing. Furthermore, the study concluded that digital transformation enhances the quality and transparency of accounting audits, as it strengthens the auditor’s independence, objectivity, and professionalism in handling financial information, ultimately allowing for impartial opinions and presentation of financial data in a highly reliable manner.
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