تحسين جودة التدقيق في الشركات غير الأربع الكبرى: دور التدقيق عن بعد وقدرات موظفي التدقيق

Purpose The purpose of this study is to explore the impact of remote auditing on audit quality in non-Big 4 firms in Jordan. It also examines the role of auditors? capabilities in this relationship, emphasizing their importance in implementing this technology effectively. Design/methodology/approach The perspectives of non-Big 4 audit firms regarding the influence of remote auditing on audit quality were gathered through the administration of a comprehensive questionnaire. Findings This study demonstrates that remote auditing can enhance audit quality in non-Big 4 firms. The strength of this effect is bolstered by the auditor?s technical knowledge, communication skills and professional skepticism.