Arab Journal of Administration المجلة العربية للإدارة


The research aims to identify the impact of electronic commerce on the audit planning procedures from the viewpoint of Jordanians external auditors, and identifying the impact of electronic commerce on the planning process and its impact on the recognition of the client, as well as the impact on the direction, supervision and the application of the concept of relative importance in the planning.To achieve the objectives of the research questionnaire was prepared which was obtained from the paragraphs of the standard layout (300) and have been distributed to the study sample which consisting of (72) auditor who go through the work of companies doing electronic commerce. The study data were analyzed and extracting the results by using the statistical program Spss.The study found a number of results was most important that there is a change in the factors that is taken by the auditor into account when doing the planning process to scrutiny in light of e-commerce than in the traditional trade, as well as no change in the process of identifying the client and his place of scrutiny in light of the use of e-commerce. The study recommended a number of recommendations including the Jordanians Association of Certified Public Accounts holding sessions for auditors who do not have the knowledge of electronic audit that they can do the electronic audit when necessary, and the need for cooperation between academic institutions such as universities and professional associations concerned with audit for the development of curricula for students in line and developments technology in the field of auditing.