أثر نظام المعلومات المحاسبي المحوسب على عملية التدقيق : دراسة استطلاعية

الملخص EN

This research aims to identify the impact of using the computerized accounting information system on audit process, through a survey included 68 samples of the opinions of professionals and University professors in accounting and auditing field.

The study concluded that the use of technology in the accounting information system affect the audit process, where this effect included most of the audit components and resulted in the emergence of new procedures and methods of auditing, also adjusting and adapting its standards to be compatible with modern environment.

Also, auditor is required to a continuous learning and training so that he/she can perform his/her function efficiently.