Özet:

The present research aims mainly to develop the role of auditing profession in the light of electronic disclosure of financial reports by highlighting a number of important dimensions i.e. the need for Saudi Arabia's business environment to regulate the electronic disclosure, and research moreover endeavor to examine performance level of auditors and the challenges they face in light of the electronic disclosure. To achieve these goals, researcher relied on the analytical, descriptive, and deductive approaches. The research sample consisted of (81) Auditors. The research came up with the following main findings i.e. there is a need to regulate the electronic disclosure in the Saudi Arabia business environments, there is a satisfied awareness among auditors in regards to the duties and responsibilities assigned to them under the electronic disclosure, there is a statistically significant impact by the following variables ( Technological challenges, Companies’ challenges, Auditor’s challenges, and Professional challenges) on the performance level of auditors under the electronic disclosure". Key Words: Internet Financial Reports (IFR), Responsibilities & Duties of Auditors, Electronic Disclosure.

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