University of Bahrain
Scientific Journals

The Impact of the Quality of Computerized Accounting Information Systems on the Quality of Audit Evidence

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dc.contributor.author Al-Shorafa, Amjad Jameel
dc.date.accessioned 2018-08-01T06:01:47Z
dc.date.available 2018-08-01T06:01:47Z
dc.date.issued 2016-06
dc.identifier.issn 2210-1454
dc.identifier.uri https://journal.uob.edu.bh:443/handle/123456789/2139
dc.description.abstract This study aims to study the impact of the quality of computerized accounting Information on the quality of audit evidences. To achieve this objective, a questionnaire was designed and distributed a random sample of (78) auditors in the Jordanian audit firms. The results of the study show that the quality of computerized accounting information has an impact on the quality of audit evidence, as they provide aqualified staff with sufficient skills to deal with the accounting information system. Also, ensuring the ability of the system to meet the needs of users and provide the required information accurately and carefully as well as, ensuring the information systems safety by freeing them from risks that have an impact on the external auditors' obtaining timely, adequate and appropriate evidence. The study recommends that ther is a need to invest in training auditors in IT courses to equip them with the necessary skills to deal with computerized accounting information systems and complete the audit process in a way that high quality audit evidence is obtained. en_US
dc.language.iso ar en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri http://creativecommons.org/licenses/by-nc-sa/4.0/ *
dc.subject Quality of computerized accounting information en_US
dc.subject quality of audit evidence en_US
dc.subject relevance en_US
dc.subject reliability en_US
dc.title The Impact of the Quality of Computerized Accounting Information Systems on the Quality of Audit Evidence en_US
dc.title.alternative أثر جودة نظم المعلومات المحاسبية المحوسبة على جودة أدلة المراجعة
dc.type Article en_US
dc.identifier.doi http://dx.doi.org/10.12785/AJA/190101
dc.volume 19
dc.issue 01
dc.pagestart 9
dc.pageend 41
dc.source.title The Arab Journal of Accounting
dc.abbreviatedsourcetitle AJA


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