AUTHENTIC PROOF OF ELECTRONIC EVIDENCES AND ITS IMPACT ON THE OBJECTIVES AND AUDIT PROCEDURES ANALYTIC STUDY OF A SAMPLE OF AUDITORS

Hasan Kutheyer, Mohammad

	AUTHENTIC PROOF OF ELECTRONIC EVIDENCES AND ITS IMPACT ON THE OBJECTIVES AND AUDIT PROCEDURES ANALYTIC STUDY OF A SAMPLE OF AUDITORS
AL-TAQANI
Article 1, Volume 26, Issue 7, 2013, Pages 0-0
Author
Mohammad Hasan Kutheyer
Abstract
The primary objective of the accounts auditiing is to give neutral technical opinion whether the financial reports expresse honesty and justly the financial sposition of the establishment in place of Audit and the business results for the period . In the shade of acceierated developments which business environments witness ,especialty on the levels of communic ations ,internet ,and electronic trade , some of the traclitional audit evidences is not existing among these audit tools . With the appearance of the electronic document , the electronic signature and the proof tools of the electronic transactions which done through the different communication devices It was necessary for the audit professiton to meet new challenge through this search for procedures and evidene prove amodern accommodate those changes . In ower research we have spoted the light on the nature of these audit evidences and comparing them with the physical audit evidences and finding out the expance of their accuracy and acceptance as well as its dependendence capability to the auditors ,and the range of its effect on the objectives and procedures of the audit process

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