This research aimed to explore the perceptions of external auditors in Egypt on both increasing the risks of auditing in the environment of electronic publication of financial reports, the role of the application of continuous auditing in reducing these risks, and the extent to which the experience of external auditors of information technology is considered an important determinant in the application of continuous auditing, and then to discuss the fundamental difference of these perceptions between the period before the coronavirus pandemic and during the pandemic. Data were collected using experimental approach by online surveys from 126 local audit firms to achieve these research objectives. Six hypotheses were tested, t-test, Paired Samples Statistics and Wilcoxon signed ranks Test are used to test the research hypotheses. The overall results indicate that there are a fundamental difference in the awareness of external auditors in Egypt about the audit risks arising from the electronic publication of financial reports, and the importance of applying continuous auditing in this type of accounting and auditing firms to reduce audit risks, as well as considering the degree of auditor training and experience in dealing with information technology as one of the determinants of the success of the application continuous auditing. The future research should focus on internal audit application for continuous audit of risk management and quality support for electronically published financial reports in Egypt.

The main goal of the research is to evaluate the role of the management accountant in accordance with modern technological systems based on artificial intelligence by clarifying the impact of the use of the techniques of the Fourth Industrial Revolution and artificial intelligence on the management accountant in a number of Egyptian companies working in the field of electronics and the automotive industry, and identifying their role In influencing the activities, functions and tasks of management accounting and developing the competencies of management accountants. To achieve this goal, the researcher tested the study's hypotheses relied on the survey form as a tool for collecting data and information necessary for the preparation of this study. The SPSS statistical program was also used and relied on several tests (reliability analysis, Mean, Standard Deviation, as well as Pearson's correlation coefficient test, Kolmogorov-Smirnov test, and simple regression analysis). The study reached a set of results, the most important of which is the existence of a significant relationship with a statistical significance between the requirements and uses of artificial intelligence systems and the techniques of the Fourth Industrial Revolution and the role of the management accountant in light of the systems based on artificial intelligence and fourth generation technologies, as well as the existence of a moral relationship with statistical significance between the challenges facing the accountant The administrative accountant in light of artificial intelligence systems and the techniques of the Fourth Industrial Revolution, and the role of the administrative accountant in light of these technologies .The study recommends the need to adopt artificial intelligence and fourthgeneration technologies for companies and business establishments, to keep pace with modern technological changes and developments that affect management accounting practices and confront the work of the management accountant, which imposes the need to develop and improve the skills of the management accountant in order to adapt to the smart manufacturing environment.