The Impact of the Automated Accounting System on the Auditing Process in the Banking Sector in the Kingdom of Bahrain

This article investigates how the auditing process in the banking industry of the Kingdom of Bahrain is affected by Automated Accounting Systems (AAS). Understanding how these automated systems affect auditing processes is crucial since the banking sector adopts Accounting Information Systems (AIS) at an increasing rate. To acquire an understanding of the advantages and difficulties of implementing AAS, the research looks at variables such as information quality, system quality, and system satisfaction as well as how these affect the auditing process. The study results may help regulators, financial institutions, and auditors better understand how the auditing process is evolving in the context of automated accounting systems, including its needs and dynamics.