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Audit firms increasingly adopt various technologies in planning and executing external audit procedures. Business network techniques, such as CPM-PERT, are among the methodologies that can be utilized. These techniques provide auditors with critical indicators before and during the audit process. This study aims to examine the impact of business network techniques on improving external audit efficiency. To achieve this objective, personal interviews were conducted, and 30 audit contracts from various audit firms operating in Syria and the United Arab Emirates were reviewed to obtain the necessary documents. Through statistical analysis using SPSS and DEAP software, the study found a statistically significant impact of business network techniques on enhancing external audit efficiency.

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The Impact of Using Business Network Techniques on Improving External Audit Efficiency: An Applied Study in Syria and the United Arab Emirates

  • 会议论文

  • 发表日期：

    2026年

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  • Ziad Mohammad Roustom,
  • Khalil Hamwi,
  • Ahmad Armoush,
  • Nagham Nano,
  • Samer Msallam Shawqal

摘要

Audit firms increasingly adopt various technologies in planning and executing external audit procedures. Business network techniques, such as CPM-PERT, are among the methodologies that can be utilized. These techniques provide auditors with critical indicators before and during the audit process. This study aims to examine the impact of business network techniques on improving external audit efficiency. To achieve this objective, personal interviews were conducted, and 30 audit contracts from various audit firms operating in Syria and the United Arab Emirates were reviewed to obtain the necessary documents. Through statistical analysis using SPSS and DEAP software, the study found a statistically significant impact of business network techniques on enhancing external audit efficiency.