(The Effect of Using Cloud Accounting on External Audit Quality) "A field study from the point of view of external auditors in the southern Palestinian governorates"

Abstract

This study aims to assess the impact of cloud accounting on the quality of external auditing, with a focus on its role in risk assessment and audit efficiency. The results indicate that adopting cloud accounting positively contributes to enhancing audit quality by facilitating real-time access to data, improving fraud detection, and increasing the efficiency of audit operations.

   The study recommends promoting the use of cloud technologies in audit environments due to their effective role in improving overall auditor performance.