العوامل المؤثرة على جودة تدقيق الحسابات : دراسة ميدانية من وجهة نظر مدققي الحسابات الخارجيين في الأردن

الملخص EN

The aim of this study is to analyze factors affecting audit quality from the perspective of Jordanian auditors.

To achieve this aim, 2 questionnaires were designed and circulated by hand to a sample of auditors representing the Jordanian auditors.

The first questionnaire consisted of 75 variables while the other consisted of 62 variables for analysis purposes.

Descriptive statistical techniques were used in analyzing data and testing the hypotheses such as frequencies, percentages, standard deviation, means, and one – sample t- test.

The effect of five independent variables had been studied.

The findings of the study indicate an agreement regarding the important role of audit quality with a percent of (80.20%), and the most effective variables were the factors associated with audit work team (74.4%), while the lowest effect was (64.6%) for variables concerning audit company organization.

Based upon these results, a set of recommendations are to be considered by the Jordanian Association of Certified Public Accountants and the regulatory bodies in Jordan, and the auditors themselves, that are basically intended to improve the auditors' performance and to support them in their jobs