دور مكاتب و شركات التدقيق العاملة في الأردن حول تدقيق مشاريع آليات التنمية النظيفة : دراسة ميدانية

الملخص EN

This study aims to identify the role of the offices and audit firms operating in Jordan about auditing of clean development mechanisms (CDM) projects.

In order to achieve this aim; the researchers adopted the method of descriptive analytical suitability of the nature of the study, where the questionnaire was designed as a tool to collect data, where they distributed (140) and retrieved (123) questionnaires.

Three questionnaires were excluded because they were incomplete, in answer to the questionnaire, Thus;(120) questionnaire have been analyzed.

The most important findings of the study that the offices and audit firms operating in Jordan do not verify the carbon points arising from the CDM projects, and the issuance of a certificate-based carbon points.

It also requires verification of carbon points, the need to spreading the aweness of CDM projects in the community, and to consider the CDM national task involving all parties concerned.

The study concluded a series of recommendations, including: due to the lack of a standard or a a manual of use of scrutiny CDM; researchers recommended the competent authorities the need to integrate their efforts to formulate and develop a standard to guide auditors in the performance of their duties, and the need for offices and audit firms operating in Jordan to work to meet the requirements of accreditation standards as an operating entity by the Executive Board of the CDM; so that they can carry out verification of the carbon points, adoption and issuance of a certificate.