Electronic Audit Role in Achieving Competitive Advantages and Support the Strategy of the External Audit in Auditing Offices in the Hashemite Kingdom of Jordan

The study aimed at identifying the role of electronic audit in achieving the competitive advantages and
support the strategy of external audit used by audit’s offices in Jordan by testing a set of hypotheses
addressing the role of electronic audit in achieving competitive advantage’s dimensions in audit’s
offices and support the strategy of audit. The study identified the obstacles that hinder the benefit of
using electronic audit which aims at achieving the competitive advantages and support audit strategy
followed by audit’s office in the Hashemite Kingdom of Jordan. The study found that using electronic
audit contributes to achieve the competitive advantages in Jordan including cost reduction, quality,
flexibility, market share. Using electronic audit also contributes to support the strategy of external
audit. And the study indicated that there are the obstacles hindering using electronic audit including
the cost of specialized audit program, increase of general programs’ prices, and their lack of suitability
for all work establishments in addition to a necessity of scientific and practical qualification of auditor
who specialized in information technology.