خدمات التأكيد والتدقيق المستمر ومتطلبات تجسير فجوة التوقعات في بيئة التجارة الإلكترونية

Abstract

     The Storming of The Information Technology for all areas of Life, including Financial Aspects, which were represented in The Environment of Electronic Commerce and Their Impact at The Characteristics of Accounting Information and The Change in The Deployment of Financial Statements and its Impact at The Auditing Profession to keep pace with The Evolution to meet The Requirements of The Users of This Environment in giving confidence, continuously and report,  increasingly for the credibility of qualitative information And Express an opinion on the fair presentation of the financial statements by the accounting system Messaging so it was necessary to expand the range of services offered to extend to emphasize that aims to improve the quality of information and content for the purposes of decision-making and of trust services in the client site Web Trust and services confidence in the client system Sys Trust in addition to the services of ongoing audit Continuous Audit that help to form the base of contributing to express an opinion on the fair presentation of the financial statements under the immediate accounting system.

     The professional organizations are working increasingly to develop and build confidence in the auditing profession and upgrading to provide value-added services, but the judicial problems that the external auditor is suffered from as a result of providing these services is more complex than the traditional environment due to the expectations emerging gap between the Realization of individuals for the responsibilities entrusted to responsibility of the external auditor and what is actually responsible for , so it is important to examine the reasons for this gap and try to bridge and meet the requirements of its users.