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