انعكاسات بيئة المحاسبة الإلكترونية على عملية تدقيق الحسابات

الملخص EN

This research aims to explore the effects of the electronic accounting on the auditing process to achieve this goal we have study this problematic by focusing on the change that has resulted in the functions of measurement and electronic accounting disclosure on the tasks of the auditor, We concluded to results about the importance of adapting the auditor with to the features of accounting measurements and developing new components, among them the Computer and communication networks, resulting difficulties in checking electronic accounting information systems, in addition to companies s benefit from the Internet to disclosure financial statements, moreover the auditor faces technical difficulties due to the electronic formulas and languages used In the disclosure, besides the new environment obliges auditor to qualify himself with its literature as far as his qualification in accounting and auditing, as well as it generates other difficulties which make the auditors responsibility large, because of the no fit of among professional standards and developments in information technology, accordingly to that we reach, to recommendation the raise of qualification of the auditor And focus on continuous training to keep up with the successive developments in the audit of information systems Electronic accounting.