Audit Technology Gap in Developing Countries – the Jordanian CPA Firms

Literature reviews have indicated that there is a paucity of accounting and auditing literature on the state of EDP auditing in developing countries, particularly relating to Jordan. Moreover they have indicated that no previous study has dealt with the linkage between an expectations gap – the reasonable expectation by the Jordanian public-at-large contemporary audit technology (CAATs) would be used by Jordanian audit firms in their audit processes applied to Jordanian companies using computer technology. This investigation of the presence of audit technology, and where the Jordanian audit firms stand in relation to it, will characterize the use of advanced computer assisted audit techniques by international audit firms worldwide, and how Jordanian firms are coping with the newest audit technology. This study aims at narrowing of the audit technology gap – the gap between the techniques actually used in the audit of Jordanian public companies and the reasonable expectations (in that respect) of the users of their audited financial statements.