Impact of technical and professional developments on audit risks Review study

Abstract

The research presents an attempt to identify the effects of technical and professional developments on audit risks, the most important of these developments are cloud computing, blockchain, electronic commerce, fair value and corporate governance. Considering that these developments represent the modern environment for auditing in general and auditing risks in particular. Therefore, the nature of these developments and their relationship to auditing and then their impact on audit risks have been clarified, leading to the determination of the implications of these developments on audit risks and the requirements to keep pace with developments (technical and professional) in the field of audit risk assessment.