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Auditing

The Role of Artificial Intelligence Technologies in Enhancing the Quality of External Audit Evidence: A Field Study on Audit Firms in the Qassim Region

Authors Department of Accounting, College of Business and Economics, Qassim University,P.O. Box: 6640, 51452, Buraydah, Saudi [email protected] Department of Accounting, College of Business and Economics, Qassim University,P.O. Box: 6640, 51452, Buraydah, Saudi [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n6p4 Abstract The research problem is represented in the fact that audit firms in the… اقرأ المزيد »The Role of Artificial Intelligence Technologies in Enhancing the Quality of External Audit Evidence: A Field Study on Audit Firms in the Qassim Region

International Auditing Standard (500): “Audit Evidence” and its Role in Achieving Audit Quality – A Field Study on Some Sudanese Audit Firms

Authors Assistant professor of accounting, College of Science and Humanities in Al-Dawadmi, Shaqra University, KSA and College of Economics and Administrative Science, Sinnar University, Sudan [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2025.v4n2p7 Abstract The main objective of this study is to know the role of ISA (500): “Audit Evidence” in achieving audit quality… اقرأ المزيد »International Auditing Standard (500): “Audit Evidence” and its Role in Achieving Audit Quality – A Field Study on Some Sudanese Audit Firms

A Review of Literature to Derive Best Practices for Big-Data Audits in Saudi Context

Authors Master’s degree in accounting science (student), Auditing, Qassim University, Saudi Arabia  [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2024.v3n10p1 Abstract In 2014, leading scholars in the field of big data auditing outlined a research agenda to explore these impacts, setting the foundation for further investigation. This paper explores the impact of big data… اقرأ المزيد »A Review of Literature to Derive Best Practices for Big-Data Audits in Saudi Context