أثر الخدمات غير التدقيقية على استقلالية المدقق الخارجي في الشركات الصناعية المدرجة في بورصة عمان

الملخص EN

This study aims at examining the impact of non-auditing services on the independence of the external auditor in the industrial companies listed on Amman Stock Exchange (ASE).

To achieve this goal, the study adopts the analytical descriptive approach; the required data were collected using a questionnaire which was distributed to a sample of (155) respondents working in external auditing in the study population represented by (65) industrial companies listed on (ASE).

The results of the study showed that there is an impact with statistical significance for the non-audit services with their dimensions (consulting services, accounting services, tax services, evaluation services) on the independence of the auditor with its dimensions (intellectual independence and apparent independence).

Based on results, the study makes a number of recommendations including: the necessity to improving the auditor's fees paid by companies to meet the needs and limit their provision of non-auditing services, in addition to the recommendation to the monitoring authorities to set a certain percentage to benefit from the experience of audit offices in other tasks with the presence of certain controls for that and emphasizing the separation of the task of the auditor and the tax-advisor.