فجوة التوقعات بين المدققين و مسئولي الائتمان العاملين في البنوك التجارية الأردنية

الملخص EN

This study aimed at detecting the existence of the expectation gap between auditors and credit officers in Jordanian commercial banks, with regard to the auditor's responsibility towards integrity of accounting numbers, independency and neutrality towards the entity in question, the viability of the entity, detection of error sand fraud in financial statements, disclosure in the financial statements, and the effect of auditing fees and remuneration on the quality of auditing .

To achieve the above mentioned objectives, the researchers made a thorough literature review related to the expectation gap.

A questionnaire was designed and distributed to 100 external auditors and 60 credit officers in Jordanian commercial banks; 74 and 52 questionnaires were returned respectively.

Means, standard deviations and two independent T-test samples were used in analyzing data.

It was concluded that there is no expectation gap towards Auditor's responsibility to evaluate the entity's viability, but there is an expectation gap between auditors and credit officers regarding the following aspects: Auditor's responsibility towards integrity of accounting numbers Auditor's independence towards the entity subject to auditing.

Auditor's responsibility to detect fraud in financial statements Auditor's responsibility about disclosure in the financial statements.

The effect of auditing fees and remuneration on auditing quality.