Literature reviews have indicated that there is a paucity of accounting and auditing literature on the state of EDP auditing in developing countries, particularly relating to Jordan. Moreover they have indicated that no previous study has dealt with the linkage between an expectations gap - the reasonable expectation by the Jordanian public-at-large contemporary audit technology (CAATs) would be used by Jordanian audit firms in their audit processes applied to Jordanian companies using computer technology. This investigation of the presence of audit technology, and where the...