تفاصيل الرسالة العلمية

This study aimed to describe the role of accounting information systems (AIS) in reducing audit risks from the perspective of Jordanian certified public accountants (JCPA). The study focused on the role of AIS in reducing Inherent Risk، Control Risk، Detection Risk. To achieve this goal, researcher used descriptive analytical method in the study، and the questionnaire was design and distribution of the sample survey. Where the study population is represented by (377) JCPA. where the resolution was distributed to a sample of (240) JCPA، and has been recovered (75) questionnaire valid for statistical analysis and by response rate of 31.25%. And the data were analyzed using spss program by using the appropriate statistical methods، namely the arithmetic mean and the standard deviation to describe the study axes، in addition to the T-TEST test. To test the hypotheses of the study. The study found that the role of AIS in reducing audit risk، through the role of AIS in reducing Inherent Risk، Control Risk، Detection Risk. The researcher recommended a number of recommendations، including the need for JCPA to have an adequate understanding of AIS in order to obtain greater accuracy in estimating the financial statements that are subject to personal judgment related to the AIS in companies to reduce the Inherent Risk. And obtain proof of the effectiveness of the design of the accounting and control system of the company to reduce Control Risk. And access to data of external parties dealt with by the company and provide the JCPA to reduce the Detection Risk.