E-learning of Auditing under the Corona Pandemic and Its Compatibility with International Education Standard No 8 (ies8) Related to Auditor Competency Requirements

The research found a great match between accounting audit contents given to students electronically and the requirements of international education standards (IES8) and students prefer e-auditing education because of its flexibility, breaking the routine of the educational process, and breaking the barriers offear and shyness for some students during the study time intervals.