The impact of information technology on auditing accounting information systems : the case of Palestine

العناوين الأخرى

أثر تكنولوجيا المعلومات على أساليب تدقيق النظم المحاسبية

مقدم أطروحة جامعية

Muhtasib, Hind

مشرف أطروحة جامعية

Sabri, Nidal Rashid

أعضاء اللجنة

Khuri, Grace
al-HajjIh, Anis

الجامعة

جامعة بيرزيت

الكلية

كلية الأعمال و الاقتصاد

القسم الأكاديمي

دائرة إدارة الأعمال

دولة الجامعة

فلسطين (الضفة الغربية)

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2005

الملخص الإنجليزي

This study aims to investigate the impact of IT on the auditing profession in Palestine.

The main objective of the study is to scrutinize the importance of IT to auditors in Palestine, and to compare this importance between local auditing firms and international auditing firms.

To gather relevant data, a questionnaire of five parts was developed.

In accordance to the Palestinian Association of Certified Public Accountants the population of the study constituted of 156 certified public accountants located in the West Bank and Jerusalem.

The sample selected using the systematic sampling method consisted of 40 CPAs, 70 % responses were received.

The sample included auditors distributed among different regions of the West Bank and Jerusalem.

Although IT was found to be unimportant to auditors in Palestine, the results indicated that it is more important to international auditing firms than local auditing firms.

Most of the auditors in Palestine use externally developed soft wares ; however 48.6 % of international auditing firms obtain audit packages from their holding companies.

An finally, 79 % of auditors in Palestine comply with ISA 401.

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

عدد الصفحات

79

قائمة المحتويات

Table of contents.

Abstract.

Chapter One : introduction.

Chapter Two : literature review.

Chapter Three : methodology.

Chapter Four : findings of the study.

Chapter Five : conclusion.

References.

نمط استشهاد جمعية علماء النفس الأمريكية (APA)

Muhtasib, Hind. (2005). The impact of information technology on auditing accounting information systems : the case of Palestine. (Master's theses Theses and Dissertations Master). Birzeit University, Palestine (West Bank)
https://search.emarefa.net/detail/BIM-316135

نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)

Muhtasib, Hind. The impact of information technology on auditing accounting information systems : the case of Palestine. (Master's theses Theses and Dissertations Master). Birzeit University. (2005).
https://search.emarefa.net/detail/BIM-316135

نمط استشهاد الجمعية الطبية الأمريكية (AMA)

Muhtasib, Hind. (2005). The impact of information technology on auditing accounting information systems : the case of Palestine. (Master's theses Theses and Dissertations Master). Birzeit University, Palestine (West Bank)
https://search.emarefa.net/detail/BIM-316135

لغة النص

الإنجليزية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-316135