The Impact of Digital Auditing on Accounting in Jordan: A Study of the Current Situation and a Vision for the Future

Abstract

This research aims to study the impact of implementing digital auditing on auditing in Jordan. It examines the current state of digital auditing in Jordan, the availability of modern technologies and artificial intelligence (AI) for digital auditing in Jordanian auditing firms, and the future impact of digital auditing on the auditing profession in Jordan. This is achieved by studying the effect of digital auditing on auditors' personal characteristics, audit procedures, and audit outputs.

The study population consists of certified public accountants in Jordan. The sample is drawn from a questionnaire received electronically, which is then tabulated and distributed using simple random sampling. A total of 238 questionnaires are received electronically.

The study results show that the requirements for digital auditing, including modern technologies and artificial intelligence techniques, are available in auditing firms in Jordan. The study results also show that the application of digital auditing affects the auditor's personal qualities, audit procedures, and audit outputs. The study recommended encouraging auditing firms to provide appropriate training in information technology for the auditors working in them and to conduct more studies on digital auditing.