Abstract

The study aimed to identify on the planning for the auditing process in the Jordanian Commercial Banks from perspective the external auditors. The researcher followed the descriptive and analytical approach to collect the data, and the researcher used the questionnaire to know the opinions of the external auditors about the idea of the study. The descriptive measures, such as the arithmetic mean, also the (T-test) were used to test the hypothesis of the study. The most important results of the study was there is planning for the audit process in the Jordanian commercial banks and the external auditor examines all aspects of the Bank's activities and banking products which provide to the clients. As recommended by the study by the need to develop an audit plan that is consistent with audit standards and audit profession in the commercial banks of Jordan and The need to expand the work of questionnaires that examine the internal control systems in the banks.

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