The purpose of this research is to examine closely the impact of information technology on accounting and auditing , in particular, the computer technology on accounting and auditing in the Middle East with special emphasis on arabisation, transfer of technology and training. The use of computers and information technology is altering the way we do things. Middle East practitioners at present are experiencing a transition in contemplating the use of technology to improve their working methods. The traditional role of Arab accountants is changing. There is a great deal of demand for improved skills to cope with the increased use of technology by government agencies, private businesses and educational institutions. The improved economic conditions in the Middle East over the past decade have made it possible to acquire new technology, and at the same time made it necessary for accountants and auditors who do not have technical skills to upgrade their standards to deal with the revolution of information technology that is taking place in the West. The objective of the research is to deal with two distinct problems relating to computer technology. The first is that of existence of such technology in the Middle East. The second concerns the appropriate level of its introduction to the region. The specific objectives of this research are as follows: (a) to review the current status of computer technology worldwide and in the Middle East; (b) to outline the inadequacies of the current practice by businesses, governments, auditing firms and educational institutions; (c) to show how the region may benefit from the introduction of computer technology; and (d) to discuss the implications of such technology on the region as a whole and its impact on issues such as Arabisation, transfer of technology and training. To accomplish the desired objectives of the research, a research methodology was used and included a historical analysis and literature search and pilot study and analysis of the survey which included computer technology users, providers and consultants. The study focused on the key variables namely introducing the technology and its impact, computer hardware, computer software Arabisation and training and skills transfer