The Impact of Computerized Auditing in Reducing audit risks in Jordan

Saleem, Khalil S. M. Abu; Oleimat, Ibrahim M.

doi:10.6007/ijarbss/v10-i6/7287

Cited by 7 publications

(10 citation statements)

References 9 publications

(9 reference statements)

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“…Auditing through the computer guarantee fair financial representation, and the audit assistants were very well trained and fully competent for working in the ICT enabled auditing environment and those practice generally reduce audit risks and confirm good performance. Thus it is recommended that extensive ICT training programs protects audit firms that improve the proficiency of auditors to ensure better performance in auditing [5].…”

Section: Discussionmentioning

confidence: 99%

“…Audit profession might necessitate the impact of artificial intelligence on the training of newly qualified auditors [22]. Different ICT training programs for practicing audit assistants were analyzed through information systems to reduce probable audit risks [5]. The impact of technology globalization and ICT in the practice of professional accountancy and auditing profession were studied by [23].…”

Section: Literature Reviewmentioning

confidence: 99%

“…The unavailability of adequate ICT training in current audit professionals are notable [4]. The lack of adequate ICT training programs for junior auditor and accounting information systems within the ICT enabled audit environment will increase audit risks among audit firms [5]. Practicing auditors find it difficult to enhance audit effectiveness, and efficiency without employing information technology in their audit tasks [6].…”

Section: Introductionmentioning

confidence: 99%

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Impact of Information Communication Technology Competency Among Auditing Professionals

Тоттолли

2021

Učët, analiz, audit

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The objective of this study is to find out the influence of Impact of Information Communication Technology competencies and Information Communication Technology Training among auditing professionals. This paper proposes a defined set of survey questionnaires to measure Information Communication Technology (ICT) competency and ICT Training variables. The sample size focuses on junior qualified professional auditors who were selected based on their experience in the field of accounting or auditing. The sample of population consists of individual practicing auditors from small audit firms in Kerala. Data were analyzed using partial least squares structural equation modeling approach (PLS-SEM). Expectedly, ICT competencies among auditing professionals and their ICT training are imperative among junior auditing professionals for auditing in a computer-based environment. The impact of audit efficiencies, ensuring client's fair financial statements, and timeliness of audit tasks were achieved by auditing professionals with ICT competencies and ICT training. This is important not only for junior staff, but also for lead auditors who have the authority to sign audit reports. The value of the research studies lies with a comprehensible examination of findings of various previous studies and enlightened commentaries on ICT enabled audit practice by sole proprietorship practicing audit firms, mainly in rural locations. In addition, such scientific method of understanding the implications of ICT enables auditing which involved in auditing professional policy makers intervention.

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Section: Discussionmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Impact of Information Communication Technology Competency Among Auditing Professionals

Тоттолли

2021

Učët, analiz, audit

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“…Some previous research has explored the effect of the COVID-19 pandemic on auditing and accounting literature. Those research mostly highlights the pandemic impact on the activities of professional accountants [11,12], earnings management and financial reporting timeliness [3], financial reporting quality [9,13], internal audit effectiveness from transitioning to remote audits [13], auditing quality [14,15], internal control systems [16], auditing financial statements [17]. Some differences are found between this research and previous research conducted in various countries regarding the pandemic.…”

Section: Introductionmentioning

confidence: 85%

The Impact of the COVID-19 Pandemic on Quality of Financial Reports

Chen¹,

Chiang²,

Voren³

2023

Journal of Applied Finance &Amp; Banking

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The Corona Virus Disease pandemic has significant adverse effects on the economy, health, and society that have hampered global economic growth. Taiwan is one of the countries impacted by this pandemic. The pandemic had an enormous influence on the world economy, making the role of financial report quality an even more critical issue. This study aims to examine and evaluate the impact of the COVID-19 pandemic on the quality of financial reports. Additionally, it intends to examine and evaluate the differences between the impact of audit opinion and audit quality on the quality of financial reports before and after the COVID-19 pandemic. This study adopts secondary data, i.e., annual financial reports and audit quality data of public listing firms on the Taiwan Stock Exchange (TSE). Furthermore, this study selected data from 2016 to 2021. This study proves that the COVID-19 pandemic affects the quality of financial reports. Furthermore, this study suggests that the COVID-19 pandemic strengthens the negative impacts of audit opinion on the quality of financial reports using accrual earnings management proxies. However, it also shows that the audit quality did not impact the quality of financial reports proxied by accrual and real earnings management at the beginning of the COVID-19 outbreak. JEL classification numbers: G32, M41, O06, Q56. Keywords: The Quality of Financial Reports, COVID-19 Pandemic, Audit Opinion, Audit Quality.

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“…According to [6]audit quality, it can be affected by the spread of the Covid-19 pandemic which causes challenges in the auditing process. Challenges faced such as limited access to obtain sufficiently strong and accurate audit evidence from clients due to social restrictions.…”

Section: Audit Qualitymentioning

confidence: 99%

The Impact Of Covid-19 On Audit Quality And Procedures For External Auditors (Literature Review)

Fadillah¹

2023

AFS

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This study aims to determine the impact of the Covid-19 on the quality and audit procedures carried out by external auditors and how to find solutions to minimize the impact. The research method used is literature review, by tying to dissect information about how the impact of covid-19 on the quality and audit procedures carried out by external auditors. The results of this study identified the presence of covid-19 had an impact on the quality and audit procedures carried out. The results of several previous studies on this topic are still inconsistent, so that other studies are needed to expand the literature.

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The Impact of Computerized Auditing in Reducing audit risks in Jordan

Cited by 7 publications

References 9 publications

Impact of Information Communication Technology Competency Among Auditing Professionals

Impact of Information Communication Technology Competency Among Auditing Professionals

The Impact of the COVID-19 Pandemic on Quality of Financial Reports

The Impact Of Covid-19 On Audit Quality And Procedures For External Auditors (Literature Review)

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