Abstract

The current study aimed to identify the impact of using technology in auditing on reducing the fees of the auditors offices and companies operating in Jordan. To achieve this objective, the study adopted the descriptive analytical approach due to its suitability to the nature of the study. A questionnaire was adopted as the study tool where 280 questionnaires were distributed to the study sample, 216 were retrieved and 184 were analyzed after excluding 32 questionnaires since they were invalid for the statistical analysis. The researcher used some appropriate statistical methods such as T test, mean and standard deviation. The study had many results, most important of which are that using technology has an impact on reducing the audit fees for the auditor offices and companies due to its accuracy in data output and tabulation, and that the auditor practices the E-auditing efficiently since he realizes its various benefits for the audit offices and companies operating in Jordan, and they applied it to a high degree. The study recommended the need for the audit offices and companies to continue operating in Jordan through e-auditing and they should work on developing their methods of application.

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