The contributions of the Techniques of Continuous Auditing and its Models in Achieving Audit quality and improving the performance of the Auditor/An analytical Study

Abstract

This research focuses on explaining the contributions of the continuous auditing as one of the modern trends in technology and a contemporary approach to the development of regular auditing. These contributions are related to how to achieve audit quality and one of the means to improve the auditor's performance level in various economic units and in the various fields in which it works.In order to achieve the objectives and hypothesis of the research it has been divided into the following axes:Axis 1: What is continuous auditing/concept, benefits, techniques and models?Axis 2: The areas of contribution of the techniques of continuous auditing in achieving audit quality.Axis 3: The areas of contribution of the techniques of continuous auditing to improve the performance of the auditor.