Abstract While CPA (Certified Public Accountant) firms utilize cloud auditing technologies to
generate auditing reports and convey information to their clients in the Internet of Things …

In the cloud computing information technology environment, cloud computing has some
advantages such as lower cost, immediate access to hardware resources, lower IT barriers …

With the rapid growth of modern technology in all facets of trade and industry, traditional
auditing systems can no longer meet today's ever-increasing technological requirements; …

This study investigates how the use ofcloud computing systems, comparedto on-site ERP
systems, affects audit quality. A survey of 430 auditors in Saudi Arabia was conducted to …

Purpose This study aims to investigate the impact of external auditor–cloud specialist
engagement on cloud auditing challenges from the perspective of auditors from the …

Compared with the previous accounting information system (hereinafter referred to as AIS),
the dynamic and changing environment of accounting cloud service, cloud storage away …

This research suggests information technology (IT) governance structures to manage the
cloud computing services. The interest in acquiring IT resources as a utility from the cloud …

The event of the global financial crisis is a stack reminder of the importance of audit quality.
As various stakeholders grapple with the series of business failures and corporate scandals …

Within organizations, there are information technology auditors--employees or contractors--
who, when not addressing the audit at hand, are becoming aware of what lies ahead for IT …

We provide an overview of cloud computing: evolution, benefits, and challenges. Then we
examine the risk characteristics identified in accounting and auditing literature by comparing …