Abstract

The study aimed at identifying the role of using expert systems in external audit's operations throughdetermining the benefits accrued from using the expert systems like speed and accuracy of planning auditoperation, training of the new auditors and availability of database that helps the new auditors in order to makedecision pertaining to audit operation. This study stated the role of the expert systems in developing theoccupational performance of auditor, contributing to improve the evaluation of audit risks, confirming therationality of accounting estimates related to some items of financial statements and achieving audit services'quality. It alsoidentified the most important limits the application of expert systems face through audit'soperation.

The study found that auditors are aware of the importance of using expert systems in audit operation ininformation technology environment, and they also understand that using such systems contributes to developauditor's performance and improve audit services' quality.

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