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Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

Abstract

The objective of this study was to determine the impact of digital transformation on improving audit quality through its important stages of planning, implementation, and reporting. The data was collected using the descriptive analytical approach based on a questionnaire. The study was applied to the study population of all auditors working in different accounting and auditing firms in the Gaza Strip, where the number of those firms reached 48 accounting and auditing firms, with 144 auditors working according to the records of the Union of Accountants and Auditors in Gaza Strip. As a result, purposive sampling was used due to the small size of the study population. The questionnaire data were analyzed and interpreted using the Statistical Package for the Social Sciences (SPSS) program. The results showed a positive impact of using the digital transformation applications on the planning, implementation, and reporting stages of the external audit process. Based on the study results, it is recommended that auditors enhance their expertise in various digital transformation models to effectively conduct audits in an electronic business environment. They should also improve their proficiency in the financial information technology and encourage relevant authorities, such as the professional associations and educational institutions, to take an interest in the financial information technology and modern electronic technologies. These advancements positively impact the auditing process, leading to improved outcomes and increased credibility in the audit results.

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