The research aims to identify the auditor qualification requirements for the purposes of electronic auditing and their impact on the quality of the auditor’s professional performance. The research relied on a questionnaire to collect data from (50) auditors in the Federal Office of Financial Supervision, and (48) auditors in auditing companies and offices in Iraq, as well as analyzing and presenting the results. Prepared questionnaire form. The study concluded that the use of electronic auditing Prepared questionnaire form. The study concluded that the use of electronic auditing leads to raising the level of quality by taking advantage of the advantages of information technology in the auditing process and contributing to the development and progress of the auditing profession and keeping pace with technological developments related to the profession. It also contributes to completing work more quickly and improving the quality of procedures. Supervisory.