Robotic process automation and audit quality

This study aims to explain the Jordanian state of implementation robotic process automation RPA in auditing, and examine expected impact on audit quality from views auditors, furthermore, define challenges auditing firms. The employed a survey method collect data by using questionnaires. Three hundred (300) questionnaires were supplied sample which two seven (207) retrieved valid for analysis. results showed that firms do not apply despite quality, this may be justified auditors believe, most important as they indicated are initial investment creating or purchase RPA, changing resistant different purposes. contributions paper enriching theoretical side shedding light knowing examining audit. also identifies main environment.