The Effect of Electronic Auditing In Reducing The Burden of Electronic Environment Complexity of Accounting Information System on The Auditor

Abstract

This study aims to show the effect of Electronic Auditing in reducing the burden of Electronic Environment Complexity of Accounting Information System on the Auditor. So as to achieve the study objectives, a questionnaire has been prepared consisting of 17 paragraphs related to the capacity of Electronic Auditing System in reducing the complexity of Electronic Environment that external auditors face when they are asked to audit accounts of a company that uses Electronic Accounting Information System. The complexity of Electronic Environment has been determined through an interview made with a number of programmers of Accounting Information System and number of Auditors who use Electronic System in auditing, 100 questionnaires were distributed on external auditors working in Auditing offices in Amman that were chosen randomly. Out of the total   questionnaires 92 have been collected valid to be analyzed with 92% response. The study reached to a conclusion that  there is an effect to the Electronic Auditing System in reducing the burden of Electronic Environment Complexity of Accounting Information System on the Auditor regarding to the increasing Trust Factor and the dealing with multi–generation of Electronic Accounting Information System, and in following up mistakes and sorting them out directly…etc. The two researchers recommend that auditors increase their interest in Electronic Auditing Field, because of its impact in reducing the burden of Electronic Environment Complexity of Accounting Information System on the Auditor, and confirming the accuracy and authenticity of data from Accounting Information Systems.

Keywords: Electronic Auditing, Accounting Information System, Complexity of Electronic Environment.