Khaled Adnan Oweis
This study covered many aspects of the auditing process, reviewed the auditors role, discussed several key concepts and terms related to auditing directly and indirectly, while shedding a light on the auditing process in Jordan, as well as Also, the differences between internal audit and external audit were discussed, while focusing on external audit mainly, an unbiased comparison between the two types took place, while discussing the benefits and drawbacks of external audit, the importance, and the process and procedures of external audit. A curious investigation took place on the impact of COVID-19, and how to implement the external audit process as smooth as possible under the current circumstances. Eventually, a hopeful look into the future of external accounting in Jordan was discussed, and clarifying the significant role of technology in conduction the auditing process, leading the way to a conclusion and a thoughtful recommendation.