Author(s): Marwan Mahmoud Said Nafoukh
Determine the impact of cloud accounting on auditing practice by presenting the concept of cloud accounting by clarifying cloud computing and the essence of auditing and practices from planning and documentation in order to issue a report on financial statement by adopting a descriptive and analytical approach in this research by collecting previous literature and linking it to standards and professional reports Practices on cloud accounting and information technology and their impact on audit practice. Cloud accounting allows work in any place without a specific location improving operational performance in terms of facilitating the completion of accurate accounting operations through the cloud, and this phenomenon had a clear impact on auditing and its practices, so continuous auditing electronic auditing and digital auditing, the cloud has become a place for the completion of operations and dialogue between employees or clients , which has an impact on the audit strategy and the audit planning process, as well as dispensing on documents for confirmation as it is a self service for customers and here its effect is clear on audit evidence in order to reduce the gap of expectations And the analysis processes related to audit and internal control risks in order to issue report on the financial statements,, as major audit firms have their own cloud to Provide cloud accounting and audit services. Finally, supported the quality of auditing and speed work completion and lowest cost Accordingly, the academic study of this professional topic should be expanded and field studies should be conducted to cover the lack of research and continue to support organizations in order to issue standards for the cloud as well as laws in order to keep pace with the massive reliance on accounting and cloud auditing, especially in the time of the pandemic and enhance of scientific, practical and continuous learning due to the tremendous development of digital transformation that we are facing.