الفهرس 
الباب الأول: دراسة تحليلية للإفصاح عبر شبكة الإنترنتيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Chapter two: an analysis study about the role and the responsibility of the auditor towards electronic disclosure
And to make it there will be a study and evaluation for the role of the auditor towards electronic disclosure, study and evaluation the auditor responsibility towards electronic disclosure, evaluating the exerted international efforts and the previous studies related to auditor responsibility towards electronic disclosure.
Chapter three: an application study about the role and the responsibility of the auditor towards electronic disclosure
And to make it this chapter was divided to three sections: assumption, variables, society and samples of the applied study, the tools of applied study, and finally the analysis of its results
Research results
The research concluded a group of results as the following:
As a result of UN existence of a professional standards indicates the responsibility of the auditor towards the to say information which published on the internet, a letter of commitment will be the only source accepted by the auditor to indicates the responsibility and the duty of the client. Also shows how far he will agree to publish the auditor report on the internet.
The responsibility of the auditor about electronic disclosure must be expanded to include matters like checking financial and non financial data, qualitative and quantitative data also future data and for the auditors they have to improve their skills and stay up to date with the latest information technology.
Continuous auditing has become the way and the entrance in the new electronic business environment. And through this the reverence will be able to reduce the risk of the control while checking the financial statements in an instant real time accounting information systems.
The turning to continuous auditing considers only a change in the performance and the style of the audit process from manual to automatic but keeps the aims and the standards as still.
Research recommendations
In the light of the previous the researcher recommends the following:
The necessary to unit the efforts of all the organizations to put a mean accounting standard organizes the electronic disclosure of what to tell on the internet and with no doubt that will be a great burden will fell on the main reverence because it will takes for his mind by year, month and even day to make check for this information.
The necessary to unit the efforts between the practices of accounting and auditing, and academicals to face the turns and the changes in the information technology field specially electronic disclosure.
The auditors must regularly check the latest updates in the procedures and the styles of the audit to catch the rapid changes in information technology and to increase the effectiveness of the audit process.
Finally, the necessary of continuing the efforts in electronic disclosure field to realize and to solve the problems of this rapidly development of distribution the financial reports and statement on the internet .