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 |