Abstract

Audit companies in Bahrain use the study aimed to identify the role of electronic audit in achieving the auditing quality, support the strategy of that by testing a set of hypotheses addressing the role of electronic audit in achieving the auditing quality, and support the strategy of audit in Bahrain audit companies. The study showed that the importance of using electronic auditing in auditing quality and support audit strategy by audit offices in the Kingdom of Bahrain. In addition, the study found that using electronic audit contributes in achieving the auditing quality and support the use of electronic auditing to implement the strategy of auditing in The Kingdom of Bahrain.