نوع مقاله : علمی مروری
موضوعات
عنوان مقاله English
نویسندگان English
The ever-increasing development of information technology along with its increasing speed has taken all dimensions of human societies in its light. The need to access accurate and healthy, relevant and timely information with the minimum cost and maximum efficiency has raised the tendency to use new technologies as a governing factor in organizations and forced them to keep up with the conditions. . Considering the rapid growth of information technology and fundamental changes in the accounting and auditing process, it is not expected that the development of information technology will eliminate the need for independent accounting and auditing. Metaverse technologies are very integrated and coordinated, and in a sense, it is possible to design accounting and auditing information systems suitable for the Metaverse world, and these systems are able to assure financial data and prevent errors and fraud, and can To be used as an auxiliary tool. On the other hand, accounting information systems in Metaverse may be affected, but the goals and principles of accounting remain the same. Therefore, in this article, an attempt has been made to investigate the application of Metaverse technology in accounting and auditing, for this purpose, first, to define and explain the terms of information technology in accounting and auditing, and then to explain the reason and necessity of using Metaverse in accounting and auditing and its future consequences. Been paid.
کلیدواژهها English
