Ahmed Saadi Mohammed Al-Musawi
The importance of the accounting information system for economic units is reflected in its main source of information, on which management relies to provide the necessary information in a timely manner, and therefore seeks to continuously develop the system through the use of information technology, which provides accuracy and speed in data processing at low cost. This reality has changed the processing and storage of data, necessitating the development of controls and audit methods to keep pace with this change. The study dealt with determining the impact of the electronic operation of financial statements on the quality of external auditing and determining the nature of the audit under this environment, which required the auditor to study and understand this environment in which the data is processed in order to make it easier for him to understand the accounting system and the internal control system where scrutiny under this environment requires the use of modern methods and procedures and take advantage of the advantages of information technology.