Arab Journal of Administration المجلة العربية للإدارة


The main objective of this study to investigate the effect of E-Commerce on the planning and documentation of the audit process in the Jordanian audit firms, to identify the actions carried out by the external auditor for the organization, planning and documentation of the audit process. the formulation of the main hypotheses in the light of the problem of the study, and achieve the objectives of the study were preparing a questionnaire for this purpose and distributed to a sample of the external auditors, the Jordanians and the 120 auditor has reached valid questionnaires for the analysis of 84 questionnaire out of 100 questionnaire has been retrieved, as has the use of some indicators and statistical methods available statistical software packages in social Sciences statistical Package for Social Sciences - (SPSS). Overall, the results show that the auditor is able to audit all financial transactions and documents associated with the commercial transactions of the facility and determine the presence of financial distractions, and the establishment of the external auditor develop audit methodology used to facilitate the documentation of the audit process in terms of preparation, save, or form and content of the process worksheets own external auditor. This study recommended the need for collective participation among auditors on the one hand and academics on the other hand in order to develop scientific visualizations and methodology to meet the challenges arising from e-commerce.