أثر التحول الرقمي على مهنة المراجعة الخارجية في ليبيا دراسة ميدانية داخل ديوان المحاسبة الليبي

Abstract

The study examined the impact of digital transformation on the external audit profession in Libya. The study aimed to demonstrate the impact of digital transformation on the procedures and methods of collecting financial information. This transformation has not only improved work tools and methods, but has also radically changed the nature of auditing and data collection and analysis methods to ensure the accuracy and transparency of financial information. This is particularly true in light of the challenges facing the Libyan Audit Bureau, which are related to the regulatory work environment and rapid technological changes. This has highlighted

the need to develop external audit processes to enable them to handle massive digital data and ensure its integrity and accuracy. The researchers recommend developing the performance of accountants to keep pace with the digital transformation, developing accounting measurement and disclosure using modern technologies, developing current accounting standards, enhancing the efficiency of members of the Libyan Audit Bureau, and amending financial and tax legislation through workshops and ongoing training to efficiently navigate the evolving digital environment.