Technologies of Artificial Intelligence (AI) are critical for future of the auditing profession. These technologies are actually vital tools that provide the auditing professionals with the means necessary for increasing the effectiveness and efficiency of their jobs. The aim of this study was to examine the effect of artificial intelligence technologies on audit evidence, from the point of view of certified auditors in information technology (IT) companies in Jordan. Descriptive research design was adopted in the study among 314 auditors. Structured questionnaire was used to obtain the information needed for the study. The findings of the study showed that expert system had a significant effect on the audit evidence. Neural network technology did not provide any significant effect on the audit evidence. The study recommended increased interest in artificial intelligence technologies by audit offices operating in Jordan because of its scientific importance in improving the collection of audit evidence.

This study aims to find out the effectiveness of accounting knowledge in strengthening the Accounting performance in Jordanian industrial public shareholding companies. To achieve the objectives of this study, a questionnaire was designed and distributed to the study sample consisting of (47) Finance Managers working for the Jordanian industrial public shareholding corporations. and The study concluded that there is a positive relationship between the accounting knowledge and Accounting performance in the Jordanian industrial public shareholding corporations. It also was concluded that the accounting knowledge has a positive impact on the performance of such corporations. The study recommended the need to create accounting culture that promotes the effective application of accounting knowledge and improves the Accounting performance of the Jordanian industrial public shareholding companies.