This study aimed to measure the effect of audit opinion shopping  practices on the applications of the international audit standard No. (300) related to planning the audit process applied to non-registered Jordanian companies by designing a questionnaire form to find out the study sample opinions about the impact of opinion shopping  practices on the application of the said standard. The study result was to acceptance of the alternative hypothesis that there is a significant relationship between the phenomenon of opinion shopping and the applications of the international audit standard No. (300) in the non-registered Jordanian companies