مستوى السلوك المهني في شركات التدقيق الأردنية من وجهة نظر المدققين العاملين فيها في ضوء معايير التدقيق الأمريكية-المعايير الشخصية : دراسة استطلاعية

الملخص EN

This study aimed at identifying the level of professional behavior in Jordanian audit firms from the viewpoint of their auditors in light of American auditing standards / personal standards.

The study population consisted of (25) auditors, who were selected in a random cluster method.

The descriptive survey method was used in the current study.

To achieve the objectives of the study, a questionnaire was developed, and its validity and reliability were verified, The results showed that the level of professional behavior in the Jordanian audit firms, from the viewpoint of the auditors working in them, was moderate.

The results of the study also showed that there were statistically significant differences at the level of significance (α≤ 0.05) according to the gender variable in favor of the male group, and there were no statistically significant differences according to the educational qualification variable.

The absence of statistically significant differences according to the years of experience variable.

In light of these results, the study recommended that the departments of Jordanian audit firms attach the utmost importance to professional behavior, So that it seeks to stimulate studies and research from time to time to study the work environment in which professional behavior will grow in all its circumstances and variables.