Using joint audits to support the auditor's independence : "a field study"

الملخص EN

The purpose of this study is to examine the impact of applying joint audits on the auditor independence through a different group of auditors who participate in the joint audit process.

In order to achieve the desired goal of the study, a field study was carried out through using the questionnaire lists and interviews with a number of auditors in different audit firms and academics.

The study found that (1) there are no significant differences among the study samples around the effect of joint audit on the auditor independence, (2) there is a significant impact of joint audit on increasing the efficiency of the auditor, (3) there is a significant relationship between the joint audit and the auditor independence, (4) there is a significant impact of joint audit application on the auditor independence.

In the light of the previous conclusions, the researchers could present a group of recommendations and future studies in this direction.