Quality among Auditors in the Republic of Yemen "A Field Study"

Abstract

This study mainly aims to identify the impact of cloud computing on the quality of professional performance of auditors in the Republic of Yemen. To achieve the objective of the study، the study relied on the analytical descriptive approach to cover the theoretical aspect، while the practical aspect was designed and distributed to a sample of certified public accountants whose licenses were been renewed by the Ministry of Trade and industry in Yemen and registered with the Association of Certified Accountants for the year 2021. The study concluded that there is a statically significant effect of cloud computing on the quality of professional performance of auditors in the Republic of Yemen. And that cloud computing is used by many audit companies and offices linked to an external office. Accordingly، the study recommended the concerned authorities in Yemen to work on updating the professional environment for auditing to meet the requirements of using cloud computing more broadly، reduce the risks associated with its use، and take advantage of the benefits that can be obtained when using cloud computing.