التحول الرقمي ومدي مساهمته في أداء المراجع الخارجي من وجهة نظر المراجعين الخارجيين في مدينة بنغازي

Abstract

The study aimed to identify the extent to which digital transformation has contributed to external auditor performance from the perspective of external auditors. A questionnaire was used to collect study data. The study population comprised all external auditors working in accounting and auditing firms in Benghazi. The study sample consisted of a simple random sample of external auditors working in accounting and auditing firms in Benghazi. The questionnaire was distributed electronically, and (65) questionnaires were received. The study relied on the quantitative approach to data collection and analysis. Descriptive statistics were used to analyze sample characteristics, and the arithmetic mean, standard deviation, and sample t-test values ​​were used to determine the extent to which digital transformation has contributed to external auditor performance. The results showed a significant contribution of digital transformation to external auditor performance from the perspective of external auditors working in accounting and auditing firms. The study recommended the importance of increasing research focused on the optimal use of digital transformation in auditing firms to unify efforts to improve professional performance in the auditing process.