Developing an intelligent framework for remote digital auditing to enhance audit quality: a comparative empirical study from Egypt's public and private sectors

Purpose: This study aims to develop an intelligent, adaptable framework for remote digital auditing to enhance audit quality in both public and private sectors in Egypt, responding to the increasing need for digital transformation and regulatory modernization in audit practices. Design, Methodology, and Approach: A comparative empirical methodology was adopted, involving a structured survey distributed to external auditors across public and private audit environments in Egypt. Quantitative data were analyzed to assess the impact of client geographical separation, remote audit technologies, and institutional readiness on the quality of professional judgment. Statistical analysis (using SPSS) validated the model’s constructs and relationships. Findings: The results demonstrate significant disparities in technological readiness and audit quality outcomes between public and private sectors. Remote digital auditing, when supported by proper regulatory and technical infrastructure, enhances the quality of auditors’ professional judgment, especially in geographically dispersed settings. The study proposes an integrated framework based on digital audit platforms, cloud computing, and adaptive oversight mechanisms. Originality and Value: This is among the first empirical studies in Egypt to propose a unified framework for remote digital auditing applicable to both sectors. The study bridges a research-policy gap and lays a foundation for legal and institutional reforms. Theoretical, Practical, and Social Implications: Theoretically, the framework expands current audit quality literature by integrating smart audit tools. Practically, it offers regulators (e.g., FRA, ASA) a viable model for digital audit legislation. Socially, it contributes to greater transparency and audit accessibility across Egypt’s diverse regions.