Abstract
The study aims to determine the impact of information technology on quality control elements and procedures, including vocational requirements, personal management procedures, client acceptance and continuance, audit performance, and following up and monitoring procedures used by auditing offices in Hashemite Kingdom of Jordan.
 
 The researcher has used descriptive analytical approach for conducting relevant literature reviews. In addition, a questionnaire has been distributed to study sample (i.e audit offices) in order to identify to which extent information technology affects audit quality control.
 
 The recent study has found that information technology affects highly quality control procedures and elements including vocational requirements, personal management procedures, client acceptance and continuance, plus audit performance in audit offices. In addition, it has concluded that information technology has a medium impact on following-up and monitoring procedures used by audit offices moreover, the study showed that using information technology has contributed to achieve quality control goals, desired.
Highlights
Auditing is an essential economic and social profession imposed by laws and legislations and guaranteed by various vocational, controlling and educational authorities in many countries of the world including Jordan
The study, seeks to answer the following research question: What is the impact of using information technology on quality control elements and procedures including personal management, client acceptance and continuance, audit performance, plus following up and monitoring procedures applied by audit offices in the Hashemite Kingdom of Jordan?
There is no statistically significant relationship between the use of information technology and quality control elements and procedures including personal management, client acceptance and continuance, audit performance plus following up and monitoring procedures applied by audit offices in the Hashemite Kingdom of Jordan
Summary
Auditing is an essential economic and social profession imposed by laws and legislations and guaranteed by various vocational, controlling and educational authorities in many countries of the world including Jordan. This study, is importance since it identifies to which extent the auditor can use information technology in order to organize audit office works and apply quality control elements. The recent study aims at surveying Jordanian auditors‟ opinions related to the use of information technology in order to demonstrate the impact of information technology on quality control procedures and elements, including personal management, client acceptance and continuance plus audit performance, following up and monitoring procedures in audit offices. There is no statistically significant relationship between the use of information technology and quality control elements and procedures including personal management, client acceptance and continuance, audit performance plus following up and monitoring procedures applied by audit offices in the Hashemite Kingdom of Jordan. Information technology provides all information on quality control and contributes to exchange the policies via communication networks
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