مدى إدراك مدققي ديوان المحاسبة الأردني لأهمية التخطيط في عملية التدقيق و التزامهم بها

الملخص EN

This research aims to identify the awareness to the importance of planning for the audit process by auditors’ at the Jordanian audit bureau and their extent of compliance with planning for the audit process, as well as measure the flexibility of the audit process at the Jordanian audit bureau.

In addition, the research seeks to demonstrate the impact of the awareness to the importance of planning on the degree of compliance with planning for the audit process.

Moreover, it attempts to measure the impact of compliance with planning for the audit process on flexibility of the audit process by auditors' at the Jordanian Audit Bureau.

To achieve these objectives, a questionnaire was developed and distributed to a sample of auditors' at the Jordanian Audit Bureau, where the number of valid questionnaires for statistical analysis was (77).

Descriptive statistics, one sample t- test, and a simple regression test were used.

The study concludes that auditors’ at the Jordanian Audit Bureau comply with the planning for the audit process.

It also shows that planning for the audit process at the Jordanian Audit Bureau characterizes by flexibility (ability to change and update).

The results also show that the awareness to the importance of planning for the audit process have a positive impact on the degree of compliance with planning for the audit process by auditors’ at the Jordanian Audit Bureau, on the other hand the results indicate that compliance with planning for the audit process have a positive impact on the flexibility of the audit process.

Based on those results, this study comes out with a set of important recommendations that contribute to the increased emphasis on planning for the audit process because of its positive impact on the quality of the audit, thus protecting the public money.