Compliance of Jordanian external auditors with international auditing standard number 240 concerning their responsibility to fraud : a field study on the big 4 audit firms in Jordan

مقدم أطروحة جامعية

Hasan, Ibrahim Hadi

مشرف أطروحة جامعية

Nur, Abd al-Nasir I.

الجامعة

جامعة الشرق الأوسط

الكلية

كلية الأعمال

القسم الأكاديمي

قسم المحاسبة و التمويل

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2011

الملخص الإنجليزي

This study aimed at investigating the extent to which Jordanian External Auditors observe International Auditing Standards number 240 (ISA 240) concerning auditors responsibility for detecting and preventing fraud.

This study was focused only on the Big 4 Audit Firms.

The researcher designed a questionnaire covering the major aspects of ISA 240.

The researcher then selected a sample of 112 auditors (working within the big 4 firms in Jordan), eighty five questionnaires were retrieved with a (76%) response rate.

The findings of the study revealed that the respondents understand the required procedures to detect fraud as required by ISA 240, and that they follow the necessary measures to detect fraud.

Furthermore the respondents follow necessary action when a fraud indicator exists in the financial statements audited by them.

Finally the study revealed that there is a clear understanding of the respondents to their responsibilities regarding communications with Management and other external parties when they identify a fraud or obtain information that indicates that a fraud may exist.

التخصصات الرئيسية

العلوم المالية و المحاسبية

عدد الصفحات

73

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

الإنجليزية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-705186