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أثر جودة نظم المعلومات المحاسبية المحوسبة على جودة أدلة المراجعة
Other Title(s)
The impact of the quality of computerized accounting information systems on the quality of audit evidence
Author
Source
Issue
Vol. 19, Issue 1 (30 Jun. 2016), pp.9-41, 33 p.
Publisher
University of Bahrain Scientific Publishing Center
Publication Date
2016-06-30
Country of Publication
Bahrain
No. of Pages
33
Main Subjects
Engineering & Technology Sciences (Multidisciplinary)
Abstract 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.
American Psychological Association (APA)
الشرفاء، أمجد جميل مدالله. 2016. أثر جودة نظم المعلومات المحاسبية المحوسبة على جودة أدلة المراجعة. المجلة العربية للمحاسبة،مج. 19، ع. 1، ص ص. 9-41.
https://search.emarefa.net/detail/BIM-850509
Modern Language Association (MLA)
الشرفاء، أمجد جميل مدالله. أثر جودة نظم المعلومات المحاسبية المحوسبة على جودة أدلة المراجعة. المجلة العربية للمحاسبة مج. 19، ع. 1 (حزيران 2016)، ص ص. 9-41.
https://search.emarefa.net/detail/BIM-850509
American Medical Association (AMA)
الشرفاء، أمجد جميل مدالله. أثر جودة نظم المعلومات المحاسبية المحوسبة على جودة أدلة المراجعة. المجلة العربية للمحاسبة. 2016. مج. 19، ع. 1، ص ص. 9-41.
https://search.emarefa.net/detail/BIM-850509
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 39-41
Record ID
BIM-850509