Statements | Arithmetic mean | Standard deviation | Response orientation | |
Jordanian external auditor faces the challenges related to audit office’s clients (level of information technology, fees, a lack of clarity of audit services’ goals) and a multiplicity of services (auditing and electronic system evaluation in accordance with the Central Bank instructions) when auditing the banking accounting systems in the light of the use of the digital technologies of the fourth industrial revolution because: | ||||
1 | The digital technologies used in the companies subject to audit process are different and disparate. | 4.67 | 0.410 | Very high |
2 | Audit fees decrease. | 4.77 | 0.489 | Very high |
3 | The purposes of audit—financial, operational or technical—are not clarified in the light of the digital accounting technologies. | 4.60 | 0.510 | Very high |
4 | Audit services are centralized in large-sized audit offices particularly in the light of the use of the digital technologies. | 4.65 | 0.489 | Very high |
5 | Security systems are available in the company subjected to the audit process. | 4.64 | 0.510 | Very high |
6 | The companies subjected to the audit process are not aware of the importance of audit services in the digital technology environment. | 4.63 | 0.489 | Very high |
The challenges related to the clients of audit offices. | 4.66 | 0.478 | Very high |