A Survey on Effects of Implementing Web-based Accounting on Selected Indicators of Audit

ABSTRACT: The purpose of this study is surveying the effects of implementing web-based accounting on selected indicators of audit. For the purpose of data collection, this research is a functional research, and for the purpose of data collection time it is a present-oriented research. Also, it is a descriptive research from the point of data collection method which is based on library research and field research. The sample size of population was calculated by Cochran formula and under the influence of success ratio of (p) and it was 196 people, whom were selected as the research sample, by the use of random sampling without replacement. Data were collected in two way a) library research and b) field research. In the field research, it was done by using questionnaire. Research results showed that the web-based accounting has an effect on the four variables of operational audit, financial statements, compliance audit, and audit risks, and it can determine some parts of their changes. Thus, we can conclude that web-based accounting increases the data importance and the effectiveness amount of data on decisions. Also, it coordinates the data delivery time with the informational needs of managers, and as time passes by it reduces the information depreciation, and generally increases the information timeliness.