The Accounting Information Systems Technological Development and its Impact on Recent Trends in Auditing ( Field Study 2011)

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