The Factors which Affect on The choice of The External Auditor in Jordanian Banks from The perspective of The External Auditor in Jordan (An Empirical Study)
Dr. Atef Aqeel Al-Bawab

Abstract
This study aimed to identify The Factors which Affect on The choice of The External Auditor in Jordanian Banks from The perspective of The External Auditor in Jordan. To achieve the goal of this study, was designed questionnaire and distributed (82) questionnaire on a sample of the study, which was collected (58) questionnaire, representing (70%) of the sample size, and after analyzing the data using a program (SPSS), The study reached several conclusions, including:
1. There are causes related to the banks of Jordan to lead to change the external auditor.
2. There are reasons related to the application of generally accepted auditing standards to change the external auditor.
3. There are reasons related to the audit office to change the external auditor.
One of the most important recommendations of the study include:
1. Need to develop specific criteria to adjust the process of changing the external auditor.
2. Need to review the Jordanian Companies Law and the law of the audit profession, and make the adjustments necessary to ensure that the right of the external auditor and provides the necessary protection against unfair dismissal.

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