The Impact of Digital Transformation on Improving Audit Quality in Algeria: An Empirical Study on a Sample of Auditors

Abstract

This study analyzes the impact of digital transformation on improving audit quality in Algeria by measuring the relationship between digital technologies application and quality determinants. Using a descriptive-analytical approach, an electronic questionnaire was distributed to 52 auditors. Results showed very low application levels (88-96% not using advanced technologies), despite 83-89% of auditors recognizing its benefits in improving accuracy and efficiency. Pearson correlation test confirmed a strong positive relationship (r = 0.78, p < 0.01) between digital transformation and audit quality. Main obstacles: high cost (87%), lack of training (81%), and weak infrastructure (63%). The study recommended developing national training programs, providing financial support, and updating Algerian audit standards.