In the College of Graduate Studies at the Southern Technical University, a dissertation has presented a discussion on “the effect of using electronic auditing in improving the quality of external auditing”. The dissertation submitted by the student, Murtadha Muhammad Bandar, in the Master’s Program in Accounting Techniques, has dealt with the role of using electronic audit programs in improving the quality of external auditing as well as the availability of capabilities and qualifications for external auditors in using electronic auditing programs. The need to use electronic auditing programs, as well as the scientific and practical qualification of external auditors in using these programs recommended by this study.
