摘要： This study aimed at identifying the general concept to E- Commerce's audit and the experience of the external auditor in the audit of E- Commerce in Jordan, where the study population consist from the Certified Public Accountants (JCPA) in 2012, randomly questionnaires have been distributed to a sample of JCPA in Amman capital, the study concluded that auditing of e-commerce is challenging to JCPA , moreover the computer assisted software packages used in the Auditing process is an essential for auditing of e-commerce operations. The study revealed a set of recommendations; audit firms should educate JCPA to cope with computer skills and, to deal smoothly with computer software packages.
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