This studyis a surveyandare used questionnaireto collect thenecessary data totesthypotheses. The population of thisresearch areauditingfirms and accounting graduates. To gathering data we used questionnaire and simple amount were 123 of auditingfirms. In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used, and to display some statistical data we used column diagram and in deductive level to test the hypothesis of the research we used Friedman test. To analysis has been used the SPSS tool. Findings show that there is a relationship between auditors' lack of familiarity with new information technology and non-implementing continuous auditing. Singleton concluded that continuous auditing cost prevents its implementation while its advantages are more than costs.

This studyis a surveyandare used questionnaireto collect thenecessary data totesthypotheses. The population of thisresearch areauditingfirms and accounting graduates. To gathering data we used questionnaire and simple amount were 123 of auditingfirms. In order to analyze the data resulted from co...