Abstract:
This study aims to analyze the contribution and impact of the use of the electronic brainstorming of the audit team on the efficiency and effectiveness of joint audit procedures in the Saudi environment during the stages of the joint audit.
The Inductive and deductive approaches beside the analytical approach have been selected to test the study hypotheses.
The study uses a questionnaire to investigate the opinions of a sample of auditors who are working in large and intermediate auditing offices in Saudi Arabia. The hypotheses were tested using various statistical tools.
The results revealed that:
1- the study provided a field evidence, that there is a statistically significant relationship between the electronic brainstorming of the audit team and improving performance efficiency during the audit stages (planning-implementation- Preparation of the report) and decreasing the costs of joint audit procedures.
2- The study confirmed that there are no statistically significant differences between the opinions of the study sample, about the contribution of electronic brainstorming of the audit team to improve the efficiency and effectiveness of the joint audit procedures. recommendations of this study are:
1- The professional bodies and institutions should find the appropriate tools to activate and adopt the use of the E-brainstorming technique of the joint audit team to coordinate efforts in the procedures of joint audit.
2- The Saudi auditing offices should design and implement training programs that enhance auditors’ awareness of E-brainstorming technique during the stages of the joint audit in cooperation with the Saudi Organization for Certified Public Accountants (SOCPA) and Accounting Departments in Saudi |
