قدرة المدقِّق على اكتشاف مؤشرات الشَّك باستمرارية العملاء

الملخص EN

The study empirically examines the ability of the Jordanian Certified Public Accountants (JCPAs) in detecting “Uncertainty Indicators” that increase the likelihood of going-concern problems.

This is when they conduct their audit in Jordanian Corporate companies, and therefore, the adherence of the JCPA’s to International Auditing Standard (IAS) No.

(570) (Going- Concern).

The population of study consists of Jordanian auditors (n=284) from which a random sample (n=142, 50%) was selected.

(142) questionnaires were send to auditors with return rate (102) and response ratio (71%).

Data gathered were put to analysis by using descriptive statistical and other appropriate tools.

Findings reveal that: 1.

Jordanian CPAs are 76% capable of identifying financial uncertainty indicators that might cause going-concern problems.

They rated repetitive operating loss as the highest indicator that might affect the going-concern of their clients.

2.

JCPA’s are 73.4% capable of determining the operating uncertainty predictors; their views revealed that losing a target market, franchise, and a major supplier were the most important elements of the indicators that influence the going-concern of their clients.

3.

Legal lawsuit cases with financial commitments were rated as one of the most important elements of the other uncertainty indicators that might affect going-concern.

It’s been found out that the respondents of the study are 75.

6% capable of specifying other uncertainty indicators.

4.

Self-perceived overall adherence to the IAS no.

(570) of going-concern is as high as 70.40% , since the JCPAs subject of this study exert their due professional care to bring their clients attention to financial, operating, and other uncertainty indicators that influence their going-concern.