CA consists mainly of five components, which are as follows (Woodroof and Searcy, 2001; and Searcy and Woodroof, 2003). Firstly, the Web servers. One of the basic components of CA process is having a complete connection along with an authorization for the communication between four different types of Web servers. These are Client’s Web server, which is the mean by which the auditor has an access to the client’s database, Auditor’s Web server, which works as an intermediary mean that allows certain third parties to have limited and controlled access to the client’s database, Third parties’ Web servers, which can be that of, for instance, the suppliers of certain goods, different financial institutions, in addition to customers who are taking part in the CA, and Valuation sites’ Web servers, which are Web sites that include certain adjustment information for different accounts. These types of information are used in continuously amending certain accounts’ values, such as, for instance, updating the market prices of certain stocks that are held for resale, derivatives and the lower of cost or market for inventories.