The Impact of the Use of Electronic Audit Techniques on the Development of External Audit Quality (Field Study of a Sample of Audit Companies in Iraq)

In light of the business sector's rapid digital transformation and the new regulations put in place to boost audit efficiency and financial report reliability, this study sought to show how the use of electronic audit techniques has improved the quality of external audits in Iraqi audit firms. Despite the growing dependence on digital technology in professional activities, the study's issue is the paucity of field research that addresses the Integrated Impact of electronic audit methodologies in the Iraqi setting. The study sought to quantify the contribution of computerized audit programs, smart devices, and systems to improving the quality of external audits by examining the link and impact of the study variables. The data from 150 audit partners, audit managers, heads of the audit team, foreign auditors & assistant auditors in Iraqi Audit firms & offices used to analyze using software called SPSS. There is a high positive correlation between both variables. The outcome shown that the growth of external audit quality was rarely positively impacted by the employment of electronic audit techniques in a statistically meaningful way. The quality of financial reporting was backed by computerized audit programs, & smart systems effectively contributed to the detection of fraud & mistakes. The study recommends that Iraqi audit firms address digital transformation by investing in advanced technologies, developing a digital infrastructure, and increasing auditor training programs based on the outcomes of the research. As a result, financial accounts will be more reliable and services will be of higher quality.