Abstract

In the light accounting electronic data processing, it required that the CPA’s has qualifications in order to fulfill his auditing duties according to local and international standards that is suitable to the computer environment, for that reason, the research aims to identify the required qualifications in the light of these standards through the designation of referendum format that was distributed on samples of CPA’s in the board of supreme audit and the private audit offices in Iraq. The results of the referendum were analyzed according to scientific statistical procedures in order to verify the credibility of the theory of the research. The research revealed that there are qualifications that the accounting auditors “research samples” can be vitalized in their auditing duties in the required professionally and according to the auditing standards. In addition, it recommends that the academic and professional institution continues to have training programs in the field of audit using computer to go along with development of electronic.

DOI:10.52113/6/2012-2-3/1-42