The Impact of using Modern Technologies on Quality Audit of Small Enterprises Financial Statements

Abstract

The study investigated the impact of using modern technologies on audit quality of financial statements in small enterprises. The study aimed to identify modern technologies (artificial intelligence technologies, robots) used in achieving the quality audit of financial statements. The study problem was represented in that the use of modern technologies such as artificial intelligence and robots which are used in all walks of life recently intervened auditing process. The study significance lies in the importance of investigating and identifying modern technologies (artificial intelligence technologies, robots) used in achieving audit quality of financial statements. The study adopted the Statistical Package for Social Science (SPSS) to test the hypotheses: There is a statistically significant relationship between using electronic auditing (artificial intelligence, robots) and quality audit of financial statements. Using electronic auditing contributes to achieving quality audit of financial statements. The study concluded that there is a statistically significant relationship between using electronic auditing (artificial intelligence technologies, robots) and quality audit of financial statements. Using electronic auditing contributes to achieving quality audit of financial statements.