The Impact of the Auditor's Using of Information Technology on His Professional Performance Quality - an Experimental Study

Document Type : Original Article

Author

PhD student Faculty of Commerce, University of Alexandria Egypt

Abstract

The research aims to identify the impact of the use of information technology on the auditor's professional performance quality in light of the electronic business environment in audit offices. And a statement of the impact of the use of information technology, such as the adoption of public audit programs, which will affect the professional performance quality of the auditor by improving the performance of the auditors' tasks and raising their scientific level. Under the information technology environment, the research hypotheses were tested practically through the experimental study. The sample reached (60) auditors in audit offices in the Arab Republic of Egypt. The results reached the acceptance of the two research hypotheses, and the results revealed the positive impact of the use of information technology on auditor's professional performance quality.

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