Article info

Keywords

Abstract

This study aims to recognize the role of information technology in enhancing the quality of auditing services in Jordan. To that effect, a questionnaire was designed and distributed to the study sample consisting of 93 auditors. The analysis of the questionnaires' items using the statistical method SPSS showed good awareness of the role of using information technology in enhancing the quality of auditing services, the quality of planning for auditing, the quality of performing the analytical procedures and the quality of performing the auditing process and documentation. However, the study reveals a number of obstacles facing the use of information technology in auditing process; the most important are the auditors' inability to use information technology in the auditing process in addition to the use of manual accounting system by the companies which seek the service of auditing. The researcher recommends the importance of providing practical training courses by accounting institutes to empower the auditors and raise their awareness regarding the real effective use of information technology in performing the auditing process.