الفهرس 
لإطار العام للبحث والدراسات السابقةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Purpose: This study aims to measure the effect of the audit client’s activation of digital block chain technology and big data analysis on auditing as an integrated professional service - An experimental study. by analyzing literature review to derive the main hypotheses of the study.
Design/methodology/approach: This study investigate a sample of the auditors for listed and unlisted on the Egyptian Stock Exchange with a total number of observations (168) observations.
Findings: The results show a positive impact of the activating an audit client of blockchain technology and Big data analytics on the auditors’ perception of the impact of this technology on the audit process, starting from the decision of accepting audit client until the preparation of auditing report.