أثر مخاطر استخدام التكنولوجيا في جودة عمل المدقق الخارجي : دراسة ميدانية في بعض مكاتب التدقيق الأردنية

Abstract EN

The scientific and technical developments are important characteristic of our times, and also the continuity of their occurrence rate and their impact on our lives.

Hence, organizations and individuals cant ignore the impact of those developments, especially those associated with information technology.

Therefore, most of the organizations started to take advantage of these enormous techniques in their various work areas, including accounting area.

With the employment of these techniques, the auditing offices started to face great and growing loads and it has become essential to adapt to these new techniques for operation and areas of usage.

In the light of the electronic operating system, the auditor is therefore compelled to understand the hardware of the computer, programs and the electronic operating systems to the extent that enables him/her to plan the auditing process and understand the effects of the use of information technology in auditing.

Due to the responsibilities endured by the auditor including reduction and in the light of using technology he/she encounters new risks that may affect his/her performance and responsibility.

Therefore, the researcher's choice fell on this topic to shed some light on the dimensions of the impact of information technology in auditing, the types of the potential risks that can be encountered, how can these risks affect the standards of quality of auditing and testing that in a sample of the auditing offices operating in Jordan.

The results of the research showed that most of the risks that can be encountered are the risk of exposure due to the inadequacy of regulatory procedures associated with the use of technology and most standards of quality of profession affected by risks of technology are efficiency and merit.