التدقيق الالكتروني و اثره علي جودة الادلة: دراسة ميدانية لكبري مكاتب التدقيق في فلسطين

Electronic auditing and its impact on the quality of evidence: a field study for the largest auditing offices in Palestine

The study investigates the extent to which auditors in Palestine use information technology in planning, controlling and documenting the audit processes. It mainly aimed at studying the effect of e-auditing on persuasiveness of evidence. The findings of the study showed that auditors in Palestine use IT in planning, controlling & documenting the audit processes to some extent. They also showed that e-auditing helps in improving persuasiveness of evidence. The study recommends that regulators of the profession in Palestine should encourage the use of e-audit in the audit processes by introducing new regulations and developing the quality control standards.