The Impact of Continuing Audits on the Quality of Audit Reports (Case Study of the Senate Designation in the Court of Audit)

In today’s world along with increasing using of information technology, demand to ensure timely of mass information was increase. Realization of this important need to move from traditional audit to the continuous audit. Continuous audit is type of auditing that obtaining the results Simultaneously or in the short period after befalling the financial events. During the past decade and consistent with the technology’s progress, research began in continuous audit. Audit court of Iran similar the other todays organizations To increase the efficiency and effectiveness of activities was requires the application of information and communication technology and put the National Project Implementation and Realization of electronic monitoring system. The purpose of this research is check The effect of using electronic monitoring system, the Supreme Audit Court on the quality of the audit report that preformed by Using structural equation modeling with partial least squares method with smartPLS software. Review shows that the Project components electronic monitoring system and Other factors outside the project has Significant positive effect on the quality of the audit report.