استخدام الحوسبة السحابية و دورها في تحديد أتعاب عملية المراجعة من وجهة نظر المراجعين الخارجيين : دراسة ميدانية على مكاتب المراجعة الخارجية بمدينة جدة في المملكة العربية السعودية

الملخص EN

The main objective of this study is to examine the impact of using cloud computing to determine the fees for the audit process, according to factors related to companies under study, auditing offices, and auditors working in these offices.

Descriptive analytical approach adopted in this study, and the survey questionnaire used to collect the data needed from the auditors' participants of the study.

The researchers received a round (124) responses from the participants.

The data analysis and testing the research hypotheses concluded with various findings, the most important ones: there is a high level of use of cloud computing by companies under study to determine the fees of auditing process.

The most important supporting factors are the strength and durability of the internal control system, and the strength of the company to keep its data from being hacked.

The results also show that, among the factors that enhance the use of auditing office of cloud computing to determine the fees of auditing process are the ability of auditing office to expand the testing volume, and examination scope, as well as the auditing office speedy to accomplish the works assigned to and get benefits of services provided in the cloud.

The results found that, among the factors that support the use of auditors to use the cloud computing in determining the fees of auditing process is the level of knowledge of auditors to plan for the auditing process in cloud computing environment, in addition to the auditors' keenness preserves the customer's privacy when storing his data in the cloud.

Furthermore, the study found that, there is an effect and relationship between using of cloud computing on determining the fees of auditing process.

Finally, the results show that there are no statistically significant differences among participants attitudes in regards to use of cloud computing in determining the fees of auditing process related to companies under study, auditing offices, and auditors' views, related to academic qualification, current job, experience, auditing office size, and number of training sessions in cloud computing, however, the results found statistically significant difference towards factors of auditing offices related to technical qualification