Statements

Arithmetic mean

Standard deviation

Response orientation

Jordanian external auditor faces the challenges which are related to audit risks when auditing the banking accounting systems in the light of the use of the digital technologies of the fourth industrial revolution because:

1

Assessing audit risks at the lowest value contributes to the increase of auditor responsibility due to the risks of digital accounting technologies.

4.50

0.607

Very high

2

Assessing audit risks at the lowest value contributes to the increase of audit cost due to the risks of digital accounting technologies.

4.35

0.587

Very high

3

Using the digital technologies in the accounting contributes little to an assessment of audit risks.

4.40

0.598

Very high

4

Using the digital technologies in the accounting has increasingly affected the inherited risks and internal control.

4.33

0.571

Very high

5

Experts of field of risks related to the accounting digital technologies are required.

4.30

0.571

Very high

The challenges which are related to audit risks when auditing the banking accounting systems in the light of the use of the digital technologies of the fourth industrial revolution.

4.37

0.586

Very high