The impact of digital transformation on the practice of the auditing profession in Algeria: A field study

• BOUAZZA-ABID Bachir

  University of Mostaganem

• MARKIK Abdallah

  University of Mostaganem

• SEDDIKI Meriem

  University of Ain Temouchent

This study aims to explore the extent to which the accounting audit profession has responded to developments resulting from the digital transformation of the economic environment, represented by the trend of institutions towards using information and communication technologies in their various daily transactions. This transformation has forced all economic operators and partners to keep pace with these developments to ensure continued effectiveness and efficiency. In this context, the study addresses the issue of practicing external auditing in economic institutions in light of the use of accounting information systems, focusing on the most important advantages and risks facing the auditing profession as a result of this transformation. The results of the study show that the adoption of accounting information systems in institutions contributes significantly to enhancing the quality, efficiency, and effectiveness of the external auditing process. The digital accounting audit environment also contributes to facilitating the practice of this profession and improving its progress by reducing the burden on the auditor, by replacing paper files and traditional archives with electronic copies and using technical tools that help the auditor complete his tasks in less time, at lower costs, and with less effort.

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