Impact Of Using Concurrent Audit Techniques In Improving The Audit Quality From External Auditors Perspective

The study aimed to identify the impact of using concurrent Audit techniques in improving audit quality from external auditors perspective , the study focused on the impact of each technique of concurrent Audit (Integrated Test Facility technique, Snapsht Technique technique, System control audit Review File technique, Audit Hooks technique, Continuous Simulation technique), in improving the audit quality from external auditors perspective. To achieve the objective of this study a questionnaire was designed and distributed to the study sample which consis of (100) auditor who audit electronical fiancial statement, retrieving (76) questionnaire, while the questionnaires under analysis (70) questionnaire, representing (70%). The study was reached to the following results : 1- There is an effect for (Integrated Test Facility, Snapsht ) techniques to improve the audit quality with a high degree 2- There is an effect for (System control audit Review File, Audit Hooks ,Continuous Simulation) techniques to improve the quality of audit moderately 3-The study found that the use of concurrent audit techniques combined have a positive impact on improving the quality of audit moderately from the point of view of the external auditors.