أثر جودة نظم المعلومات المحاسبية المحوسبة على جودة أدلة المراجعة

الملخص EN

This study aims to study the impact of the quality of computerized accounting Information on the quality of audit evidences.

To achieve this objective, a questionnaire was designed and distributed a random sample of (78) auditors in the Jordanian audit firms.

The results of the stydy show that the quality of computerized accounting information has an impact on the quality of audit evidences, as they provide aqualified staff with sufficient skills to deal with the accounting information system.

Also, ensuring the ability of the system to meet the needs of users and provide the required information accurately and carefully as well as, ensuring the information systems safety by freeing them from risks that have an impact on the external auditors’ obtaining timely, adequate and appropriate evidence.

The study recommends that ther is a need to invest in training auditors in IT courses to equip them with the necessary skills to deal with computerized accounting information systems and complete the audit process in a way that high quality audit evidence is obtained.