العوامل المؤثرة في بناء استراتيجية تدقيق الحسابات : دراسة ميدانية من وجهة نظر مدققي الحسابات الخارجيين في الأردن

الملخص EN

The Purpose of this study is to investigate the factors that influence the Formation of Proper Audit Strategy from the Perspective of Jordanian Auditors.

To achieve the objectives of this study and test its hypotheses, a questionnaire was designed and circulated by hand to a sample of 100 auditors representing the Jordanian external auditors, of which (86) were usable, forming a rate of (86%) which were found suitable for statistical analysis.

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

The effect of five independent variables had been studied.

The study concluded that auditors realize the importance of audit strategy with a percentage of (84.4%), both Direct Substantive Tests and Analytical Procedures strategy were affected by a group of factors with (78%) and (75.4%), respectively.

The study suggests a set of recommendations for the Jordanian Association of Certified Public Accountants and the regularity bodies in The Kingdom for boosting auditing efficiency