Document Details

Document Type : Article In Journal 
Document Title :
The Effect of E-Commerce on the Audit Planning: An Empirical Study on the External Auditors in Saudi Arabia
أثر التجارة الإلكترونية على تخطيط أعمال المراجعة: دراسة ميدانية على مكاتب المراجعة في المملكة العربية السعودية
 
Subject : Accounting 
Document Language : Arabic 
Abstract : The electronic commerce (e-commerce) represents one of the challenges, which face both of accountants and auditors since many organizations have changed to adopt e-commerce. The e-commerce has been dramatically increased in the last few years. This paper primarily stresses on crucial part of auditor work, which represent the first step at the job of auditor (audit planning). A questionnaire was used to gather our data. The auditing firms were our target, and 20 items were formulated about the auditor’s planning The 20 items were classified into four groups; the goal of audit planning, the level of influences on procedures of auditing according to the changes within the system, the reliance on the work of subsidiary auditors, and the last group was the data gathering by the auditor about the client and his activities. The study aims were: 1- The extent of influence on the audit planning by changing from traditional system to e-commerce. This was undertaken by 20 items by the average and whether it is significant or not. 2- To investigate whether some demographic characteristics have an effect on the perception of the respondents in this study. The results showed that there were 35% items significantly different when the system will change to the e-commerce. Also, there is no effect of demographic characteristics of the sample on their opinions.  
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 21 
Issue Number : 2 
Publishing Year : 1428 AH
2007 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
محمد فواز العميري M.F. Al-OmiriResearcher  
إحسان صالح المعتازE.S. Al-MoatazResearcher  

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