The impact of continuous auditing on the quality of the Jordanian certified public accountant’s report

The study aimed to identify the impact of continuous auditing, with its dimensions (audit efficiency, information technology, and audit quality), on the quality of Jordanian auditors' reports. The study adopted a quantitative research approach and relied on a survey-based research design focusing on Jordanian Certified Public Accountants (JCPAs). The study population consisted of (255) participants. A questionnaire was used as a data collection tool, while SPSS was used for data entry, organization, and statistical analysis. The study results concluded that improvements in audit efficiency, information technology, and audit quality significantly enhance the quality of certified public accountants' reports.