الفهرس 
الفصل الأول : الإطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study aimed to measure the impact of the determinants of using big data technologies on the quality of the audit by conducting a field study to respond to a questionnaire consisting of 28 statements to measure the level of determinants of applying big data technology, and 12 statements to measure the quality of the audit process. The results of the study indicate that there is a significant direct correlation between the various determinants of big data technology and each other, and there is also a significant direct correlation between all independent and dependent variables. There is a significant direct correlation between the determinants of big data technology and the total dependent variable related to the quality of the audit process, as it was found that the correlation coefficients are (0.689, 0.713, 0.709, 0.781) respectively for each of the administrative determinants, technological determinants, human determinants, and strategic determinants. Therefore, there is a direct statistically significant effect of the determinants of big data technology on the quality of the audit process. Based on these results, the researcher can accept the first statistical hypothesis of the study in the following alternative form: There is a direct statistically significant correlation between the determinants of big data and the quality of the audit process.