The Impact of E-Auditing on the Quality of Auditor's Reports in Jordanian Telecommunications Companies.

Abstract

Abstract

     The study aimed to identify the impact of electronic auditing on the quality of the auditor's report in honest representation and relevance in Jordanian companies that provide telecommunications services, using the descriptive analytical approach. The study population consisted of lead auditors, audit managers, and auditors working in the Big4 audit firms that audit Jordanian companies providing fixed and mobile telecommunications services in Jordan (Zain, Umniah, and Orange). The sample included (90) auditors who were selected using a simple random method. The study used a questionnaire to collect primary data from the study sample members, and also used descriptive and inferential statistical methods available on the statistical program (SPSS) to analyze the data and test the hypotheses. The study concluded that electronic auditing has a positive impact on the quality of the auditor's report in Jordanian companies providing telecommunications services. The study recommended that Jordanian telecommunications continue to document financial operations and information digitally and use predictive analysis systems and techniques, which help auditors track operations, analyze data accurately, and monitor and detect financial risks before they occur, thus increasing honest representation and relevance in their reports.