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This study aimed to identify the impact of adopting the joint audit method (distribution and allocation of audit work, competition, experience and efficiency, professional performance and timing of issuing the report) on the quality of the Jordanian certified public accountant report. The study population consisted of all Jordanian certified public accountants practicing the auditing profession for the year (2023), who numbered (650) according to the website of the Jordanian Association of Certified Public Accountants. To achieve the main purpose of the study, (300) questionnaires were distributed, of which (265) questionnaires were analyzed, or a percentage of (88.3%) of the total questionnaires distributed. To analyze the data and test the hypotheses, the Statistical Package for the Social Sciences (SPSS. V26) program was used. The study found a positive impact of adopting the joint audit method (distribution and allocation of audit work, competition, experience and competence, professional performance and timing of issuing the report) on the quality of the Jordanian certified public accountant report. Based on the results of this study, researchers recommend adopting the joint audit approach due to its positive role in improving auditors' professional performance and distributing audit tasks more effectively and efficiently.
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