Abstract:
The aim of this paper is to study the impact of technological development in accounting
information systems on recent trends in auditing; besides determining whether these trends
are positive or negative in the light of these recent developments; in addition to outline the
size of academic and practical qualification required for the auditor while taking into
consideration the continuing development in the technology of accounting information
systems. The study tried to answer the following questions: What is the size of the necessary
developments in the auditing procedure needed to keep pace with previous developments in
the variables of accounting information systems technology? What is the knowledge and
experience that enable the auditor to audit the advanced technological systems? The study
