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Purpose This study aims to investigate the impact of external auditor–cloud specialist engagement on cloud auditing challenges from the perspective of auditors from the Association of Certified Public Accountants in a developing country as an example of Middle East emerging economies. Design/methodology/approach A quantitative research design was used to assess the influence of external auditor–cloud specialist engagement on three main cloud auditing challenges (i.e. technology security, regulatory standards and strategy). Data collection was conducted through field and online surveys. A total of 201 (181 male and 20 female) auditors made up a sample of a developing country’s economy. In addition, structural equation modelling was performed to test the proposed hypotheses of the study’s conceptual model. Findings The study found a significant effect of external auditor–cloud specialist engagement on overcoming the challenges of cloud auditing. Results showed that using IT specialists helps overcome strategic challenges more than other kinds of challenges, such as technology security and organisational standards. Practical implications The findings suggest that efforts to promote cloud auditing in organisations may succeed if the focus is on overcoming cloud auditing challenges and highlighting the external auditor–cloud specialist engagement to enhance job performance. Originality/value This study is one of the few studies that analyse the impact of external auditor–cloud specialist engagement on cloud auditing challenges by adopting a quantitative approach from the perspective of auditors from the Iraqi Association of Certified Public Accountants.

The research provides an attempt to identify the effects of technical and professional developments on audit risks, important of these developments are cloud computing, blockchain, electronic commerce, fair value and corporate governance. Considering that these developments represent the modern environment for auditing in general and auditing risks in particular. Therefore, the nature of these developments and their relationship to auditing and their impact on audit risks have been clarified, leading to the determination of the implications of these developments on audit risks and the requirements to keep up with developments (technical and professional) in the field of audit risk assessment.

This research aims to clarify the role of the training and development strategy in the development of knowledge maturity of the auditor. The research focuses in its theoretical part on the designing of training courses in the fundamental areas that develop knowledge maturity of the auditors, that is Profession Ethics and Auditing Standards and Quality Control, Information technologies and legal liability. On the practical side, the questionnaire that has been distributed on Sirs auditors in the Iraqi provinces is used to collect data on the relationship between training and development strategy and fundamental areas for the development of knowledge maturity of the auditor.

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