This study aims to examine the impact of the effectiveness of the International Standard on Auditing (ISA) 520 on the quality of audit reports by auditors in Jordan amidst the COVID-19 pandemic. To achieve the study’s objectives, the researcher developed a questionnaire consisting of 49 items. The study population included all licensed auditors practicing in Jordan, totaling 600 auditors. A simple random sample of 20% was drawn from the study population, distributing 120 questionnaires, of which 94 questionnaires were returned. The valid questionnaires for analysis were 88, accounting for 71.7% of the study sample. The results showed a high level of compliance with ISA 520, and the quality of audit reports by auditors in Jordan during the COVID-19 pandemic was also found to be high. Furthermore, the results indicated a statistically significant effect (at a significance level of α ≤ 0.05) of ISA 520 on the quality of audit reports, specifically in terms of the adequacy of audit evidence and the execution of audit procedures in Jordan during the pandemic. The study recommended encouraging auditors to utilize analytical procedures through the International Standard on Auditing (ISA) 520 in the audit process, as they contribute to providing strong evidence in audit reports, especially in uncertain situations like the COVID-19 pandemic.