Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Impact of Corona Pandemic (Covid-19) on External Audit on Jordanian Banks

Author(s): Reem Oqab Hussein Al-Khasawneh

The study aimed to demonstrate the impact of the Corona pandemic on the external audit process according to the auditing standards in Jordanian banks, and the researcher relied on the deductive approach by distributing a questionnaire dealing with the impact of the pandemic on the audit steps and procedures in accordance with international standards. The study found that the Corona pandemic had a statistical effect on planning procedures, determining the level of materiality, auditing risks, and methods of collecting evidence, and affected the contents of the auditor's report in light of the Corona pandemic. The study recommends the need to focus on developing audit procedures and using modern and electronic technologies in carrying out audits. The need for professional bodies in Jordan to develop procedures and guidelines and hold training courses for auditors on the Corona pandemic and how to deal with it.

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