The Absence of Documentary Documentation in Light of E- Accounting and its Risks in the Performance of the Auditor

Abstract

      The research aims to identify audit risks in light of e- accounting and to identify the most important challenges facing the external auditor in the absence of documentary documentation. 163 questionnaires were distributed to respondents from auditors and legal accountants in audit offices, the Office of Financial Supervision and university professors, and to achieve the objectives of the research and access to the results of a sample. In the research, a set of statistical methods were used, including Binomial Test, one-way anova, linear regression, correlation coefficient, T-test and F-test, as well as Path Analysis, using the Statistical Package for Social Sciences (SPSS). And the statistical analysis program Eviews apart from the statistical program AMOS for the purpose of testing hypotheses, and the research reached many conclusions, including that the use of the computer affected the form and nature of the documentary group, and that the presence of electronic audit programs enabled the auditor to strengthen evidence in light of e- accounting, and based on the Findings and conclusions reached by the research The research recommends the need to make sure of the electronic evidence is valid for issuing a judgment and thus will contribute to improving the quality of the auditor's professional performance by providing the good characteristics of the evidence