Impact of technical and professional developments on audit risks Review study
The research provides an attempt to identify the effects of technical and professional developments on audit risks, important of these developments are cloud computing, blockchain, electronic commerce, fair value and corporate governance. Considering that these developments represent the modern env...
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| Format: | Article |
| Language: | English |
| Published: |
middle technical university
2021-03-01
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| Series: | Journal of Techniques |
| Subjects: | |
| Online Access: | https://journal.mtu.edu.iq/index.php/MTU/article/view/244 |
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| _version_ | 1832595021206913024 |
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| author | Waheed Mahmood Ramo Abdulwahid Ghazi Mohammed |
| author_facet | Waheed Mahmood Ramo Abdulwahid Ghazi Mohammed |
| author_sort | Waheed Mahmood Ramo |
| collection | DOAJ |
| description |
The research provides an attempt to identify the effects of technical and professional developments on audit risks, important of these developments are cloud computing, blockchain, electronic commerce, fair value and corporate governance. Considering that these developments represent the modern environment for auditing in general and auditing risks in particular. Therefore, the nature of these developments and their relationship to auditing and their impact on audit risks have been clarified, leading to the determination of the implications of these developments on audit risks and the requirements to keep up with developments (technical and professional) in the field of audit risk assessment.
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| format | Article |
| id | doaj-art-08f6706d5b5c4d84a62f17ef7417aaf1 |
| institution | Kabale University |
| issn | 1818-653X 2708-8383 |
| language | English |
| publishDate | 2021-03-01 |
| publisher | middle technical university |
| record_format | Article |
| series | Journal of Techniques |
| spelling | doaj-art-08f6706d5b5c4d84a62f17ef7417aaf12025-01-19T11:09:05Zengmiddle technical universityJournal of Techniques1818-653X2708-83832021-03-013110.51173/jt.v3i1.244Impact of technical and professional developments on audit risks Review studyWaheed Mahmood RamoAbdulwahid Ghazi Mohammed The research provides an attempt to identify the effects of technical and professional developments on audit risks, important of these developments are cloud computing, blockchain, electronic commerce, fair value and corporate governance. Considering that these developments represent the modern environment for auditing in general and auditing risks in particular. Therefore, the nature of these developments and their relationship to auditing and their impact on audit risks have been clarified, leading to the determination of the implications of these developments on audit risks and the requirements to keep up with developments (technical and professional) in the field of audit risk assessment. https://journal.mtu.edu.iq/index.php/MTU/article/view/244الحوسبة السحابيةسلسلة الكتلالتجارة الألكترونيةالقيمة العادلةتقييم مخاطر التدقيق |
| spellingShingle | Waheed Mahmood Ramo Abdulwahid Ghazi Mohammed Impact of technical and professional developments on audit risks Review study Journal of Techniques الحوسبة السحابية سلسلة الكتل التجارة الألكترونية القيمة العادلة تقييم مخاطر التدقيق |
| title | Impact of technical and professional developments on audit risks Review study |
| title_full | Impact of technical and professional developments on audit risks Review study |
| title_fullStr | Impact of technical and professional developments on audit risks Review study |
| title_full_unstemmed | Impact of technical and professional developments on audit risks Review study |
| title_short | Impact of technical and professional developments on audit risks Review study |
| title_sort | impact of technical and professional developments on audit risks review study |
| topic | الحوسبة السحابية سلسلة الكتل التجارة الألكترونية القيمة العادلة تقييم مخاطر التدقيق |
| url | https://journal.mtu.edu.iq/index.php/MTU/article/view/244 |
| work_keys_str_mv | AT waheedmahmoodramo impactoftechnicalandprofessionaldevelopmentsonauditrisksreviewstudy AT abdulwahidghazimohammed impactoftechnicalandprofessionaldevelopmentsonauditrisksreviewstudy |