How important is the Experience of the External Auditor in the Audit of Electronic Commerce (A Case of Jordan)

Mohammad Ebrahim Nawaiseh, Suhayb Yunis Sarareh and Madher Hamdallah

Journal of Applied Finance & Banking, 2013, vol. 3, issue 5, 8

Abstract: This study aimed at identifying the general concept to E- Commerce's audit and the experience of the external auditor in the audit of E- Commerce in Jordan, where the study population consist from the Certified Public Accountants (JCPA) in 2012, randomly questionnaires have been distributed to a sample of JCPA in Amman capital, the study concluded that auditing of e-commerce is challenging to JCPA , moreover the computer assisted software packages used in the Auditing process is an essential for auditing of e-commerce operations. The study revealed a set of recommendations; audit firms should educate JCPA to cope with computer skills and, to deal smoothly with computer software packages.

Date: 2013
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