The role of accounting information systems on the ethics of accounting profession and its implications for the work of an external auditor

It can be said that an accounting information system is an essential tool that can be beneficial for the preparation of high-quality accounting information. In addition, it is thought that the accounting information system can help accounting ethics practices. Because the more the human factor is reduced in recording and reporting, the less likely it is to commit fraud. Accountants and company management must apply the principles of professional ethics in order to have high-quality accounting information. Failure to apply the principles of professional ethics by accountants and company management will cause some adverse effects. Misdirections in decision-making can be given as an example of these negativities. In addition, the application of professional accounting ethics principles supports the independent auditor in providing accurate data and information to users of accounting information. One of the most critical functions of auditors is to verify the integrity of the financial information in a company's financial statements. Suppose that there is inaccurate, incomplete or misleading information in the financial information that can be determined by the auditor and stated in the audit report. This report will be shared with all shareholders. This inaccurate, incomplete or misleading information may cause the current and potential investors of the company to make inappropriate decisions that may incur losses in the future. In addition, the auditor's reservations in the independent auditor's report adversely affect the company's reputation. This study aims to determine the effect of the accounting information system on professional accounting ethics and the external auditor's work. In other words, it aims to determine the role of the accounting information system in providing high-quality accounting information and the benefit that this role can provide to the external audit process through accounting profession practices and professional accounting ethics. In this study, descriptive and analytical approaches were used to collect data in accordance with the nature of the research. Interviews with 15 external auditors in the provinces of Iraq (Erbil, Dohuk, and Sulaymaniyah) were used to collect data related to the study. As a result of the study, it has been understood that the Accounting Information Systems reflects positively on the Professional Accounting Ethics practices, that is, the Accounting Information Systems help the accounting professional ethics practices. It can be said that the accounting information system facilitates the work of the auditor, as it provides fast and traceable data that the external auditor provides while performing his work. Keywords: Electronic Accounting, Ethics of the Profession, External Auditor