GAAS تأثير استخدام الحاسوب في عمل نظم المعلومات المحاسبية على معايير التدقيق المقبولة قبولا عاما

الملخص

The present research tackles an important topic in the field of control
(checking) which concerns studying control parameters generally accepted.
We try to evaluate these parameters and promote them to cope with the new
needs using the computer to form accounting database. The research falls
into four sections. Section one tackles the nature of generally accepted
control parameters. Section two shows the effects of using computers in the work of accounting database on the personal parameters. Section three
displays the effect of using computers in the work of accounting database on
the parameters of fieldwork. Finally, section four presents the effect of
computers in the work of accounting database on the parameters of giving
opinions "the report". The research has come up with a set of useful
conclusions.