Digital Audit During Covid-19 in Jordanian Audit Firms a Study of the Reality and Outlook the Future

Abstract

This study aims to investigate the effect of the Covid-19 on audit procedures, through studying the availability of digital audit requirements of modern technologies and artificial intelligence techniques in Jordanian audit firms during the pandemic, as well as outlook the future impact of applying digital audit on the auditing profession, through studying the impact of the application of digital audit on the auditor's personal qualities. The study population comprises Jordanian audit firms, and the study sample consists of 60 firms, randomly selected. A questionnaire was distributed to an auditor in each of the study sample firms, where (60) questionnaires were distributed, (52) restored, representing a percentage of (87%). The results of the study showed the availability of digital audit requirements of modern technologies and artificial intelligence techniques in Jordanian audit firms. Also, applying digital audit affects the auditor’s personal qualities.