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Chartered Accountants Use Computerized Techniques for Purpose of Auditing the Financial Statements | ||
| journal of kerbala university | ||
| Article 1, Volume 5, Issue 2, 2009, Pages 323-345 PDF (0 K) | ||
| Abstract | ||
| The rapid evolution in a world of information technology and communications technology and generate awareness and understanding among the Iraqi governmental & private institutions, of the necessity to shift their administrative and financial system from manual to electronic system. through the use of software or system design to suit the nature of their work, all this requires auditors to have special skills in computerized systems and good understanding of programs and programming languages with the possibility of using special software auditing to detect of financial & administrative irregularities in order to express technical opinion reflecting authenticity of financial statements. The research has been dividing into tow areas. The first area discussed computerized techniques, concepts, and software applications in accounting, and Shown auditing evidences and responsibility of auditor in the manual and electronic systems. The second area questionnaire related to auditors to show to what extends a using modern auditing technology and analyze them, And the application program IDEA on a sample of factory Alnora accounts for the year 2007. | ||
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