Utilization of the Information Technology in External Audit in Iran, Problems and Constraints

Nowadays, due to increasing efficiency and effectiveness of Information Technology (IT) , increasing of audit costs, activation of capital market and need to detailed and timely information, utilization of Information Technology in auditing profession is affordable and auditing firms must change traditional materiel and system. Though external audit in Iran, learn the effect of Information Technology on auditing profession it but slowly react to it and significantly, auditing is done by manual and old methods. So this papers study the obstacles of Information Technology in external audit in Iran. For this, the Information Technology concept is defined, then the necessity of utilization of Information Technology in auditing and relationship between Information Technology and auditing is reviewed and in the following continuous auditing is explained that result from using of Information Technology in Electronic E-Commerce. Problems and constraints of Information Technology utilization in external auditing in Iran is expressed and finally is proposed solution for these problems.