Impact Of Modern Technical Environment Developments On The Auditor's Profession

Abstract

The world's working environment is undergoing a revolution in the continuous and accelerated advancement of technology and technology. The accounting profession is also influenced by environmental technical developments in terms of the knowledge and conclusions of the auditor's work policy in his report. With the increasing use of information technology in economic units in recording and processing financial events and accounting processes, the importance of technologies is no less important than human and financial resources. Sophisticated electronic accounting systems have emerged and the comptroller must emulate these developments in his report, Especially because technological developments can easily penetrate from some professional pirates which has made it a profession of auditing the safety valve for the integrity and confidentiality of information and the design of programs that help the work of the comptroller to reach reliable results by users of financial lists to make rational decisions. The research aims to demonstrate the role of the modern technical environment in achieving changes in the auditor's profession within the study community, which includes a sample of the number of auditors' offices in Baghdad (60), to achieve this, the three sub-variables (continuous electronic auditing, cloud accounting, blockchains) were measured Based on the research problem, the research relied on a set of statistical metrics and the SPSS programme. The researchers found that developments in the modern technical environment affect the work of the comptroller in terms of reducing time and cost. The lack of recognition by the auditors in keeping with recent environmental developments makes the profession less professional. The researchers recommended to the audit offices that cadres should be included in ongoing training courses that simulate modern technical developments in the working environment.