Almasria, A. N., Airout, R. M., Samara, A. I., Saadat, M., & Jrairah, T. S.
This research investigates the role of Accounting Information Systems (AIS) in enhancing the quality of external audit procedures. An empirical survey was conducted to gather the data using online questionnaire to achieve the research aim about how AIS influence the quality of external audit procedures. The main research question is does employing AIS in accounting data input and output in the facilities subject to audit process contribute in improving the quality of audit procedures. The research hypotheses were tested using regression analysis. The findings illustrate that there is a statistically significant impact of the availability of appropriate AIS in improving some aspects of the external audit quality. This research highlighted that external auditors believe the significant function of AIS on the quality of external audit procedures. The results also show how AIS can enhance the quality of external audit performance. The findings also illustrate that elements and applications of AIS contribute significantly to improve the quality of the external audit procedures (the planning for the audit process, audit testing procedures, risk assessments, implementation of the audit), which indicates the availability of components of computer and technology can impact different aspects of the audit procedures. Due to the recent development in IAS and the use of computerized systems and applications in the audit process; the importance of the study stems from the lack of such studies related to the extent of the role of using AIS on the external auditing process. AIS are assumed to improve the reliability of audited accounting information and the external audit procedures for audit firms by using computers and information technology.