The Effect of using accounting information system on the Reduction of audit risks point of view of the Auditors Laws in Jordan

This study examines the impact of the use of accounting information systems (procedures, equipment and software, specifications and characteristics of reports extracted from the system) in reducing the risk of auditing (the risks of lieutenant, the risks of control, the risks of discovery), to achieve this purpose a questionnaire has been designed and distributed to the study sample which is the point of view Jordanian CPAs. This sample consists of (180) individuals, the statistical package for the social sciences (SPSS) was used to analyze data, and the results have shown a statistically significant effect, The results showed that there is a statistically significant effect of the use of accounting information systems in reducing the risk of scrutiny, and the researcher recommended the necessity of approving the auditor On the advanced computerized systems to reduce the risk of scrutiny in order to minimize the discovery risk of financial data, and the researcher recommends intensifying the procedures carried out by the auditor in all audit stages and also increase the volume of audit evidence in proportion to the cost and benefit until it reduces the risk of audit. Keywords: Accounting information systems, Risk of auditing, Risks of control, The risks of discovery, Jordanian Certified Public Accountants (CPAs).