Abstract. The current study aimed to ensure the effectiveness of implementing analytical procedures in improving the quality of auditors’ reports in Jordan during the COVID-19. In order to perform the present study, a quantitative approach was adopted to collect and analyze data. Thus, from 150 distributed questionnaires the researchers could retrieve and analyze 86 questionnaires. According to the descriptive analysis and multiple regression results the researchers found that there is a significant positive relationship between the implementation of analytical procedures and the quality of auditors’ reports at the significance level of 0.01. In addition, the results showed that there is no significant moderating effect of the COVID-19 on the relationship between the implementation of analytical procedures and the quality of auditors’ reports. Based on these results, the researchers recommended auditors in Jordan to continue their reliance on analytical procedures as one of the main me