Reducing the Challenges of (CAATs) in Light of Covid-19 and Its Impact on Audit Evidence:(XBRL) as a Mediating Variable

It is recognized that Covid-19 has affected the performance of all business organizations around the world. Likewise, the impact extended to the accounting functions in all its forms, in addition to those in charge of the audit process, as Covid-19 created many challenges that affect the audit evidence. This study aimed to evaluate the effectiveness of reducing these challenges in organizations that use Computer Assisted Audit Techniques (CAATs) technology in account processing. On the other hand, this study reveals the mediating role of eXtensible Business Reporting Language (XBRL) between reducing those challenges and audit evidence. A questionnaire was distributed to the study population of legal and practicing auditors. The results of the study concluded that there was a positive impact of the effectiveness of reducing the challenges represented by (system's processing of information, retention of audit evidence, the internal control system, and the availability of hard copies) in the audit evidence. On the other hand, it has been proven that there was a positive effect of (XBRL) in the audit evidence in the presence of the mentioned procedures in reducing challenges.