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Challenges facing the profession of accounting and auditing elements of the environment in the context of modern technology and its impact on the quality and reliability of accounting information | ||
| Muthanna Journal of Administrative and Economic Sciences | ||
| Article 1, Volume 2, Issue 3, 2012, Pages 83-109 | ||
| Author | ||
| Nadhem Saalan Jabar | ||
| Abstract | ||
| Became the current era is the era of information systems and search for the best uses of the lowest cost and time. Has increased in recent years the ability of accounting information system to meet the required needs of the information, and as a result of improved means of measurement, operation and analysis of information using computer systems advanced, it moved most of the companies to design systems, accounting information custom-tailored, especially in light of information technology, in order to control the vast amount of information necessary in these companies and ensure the reliability of her big. The use of information technology in the audit of the contemporary issues that emerged from the auditors to understand the importance of such use of what is provided to assist the auditor in the audit Achtaaraeina and thus increase the credibility of Results. To achieve the objectives of the study developed a questionnaire distributed to a number of chartered accountants and external auditors have included the-resolution impact of the use of modern technologies on the quality and reliability of accounting information and the credibility of the results and controls its general; The study concluded that there is a significant impact for the use of modern techniques of accounting information systems to increase the reliability of accounting information . | ||
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