مدى تطبيق متطلبات معيار التدقيق الدولي رقم 530 : (أخذ عينات التدقيق)‎ قي مكاتب التدقيق القانونية في الأردن

الملخص EN

The purpose of this study is to find out the extent at which the audit firms in Jordan are applying the requirements of the International Standards on Auditing (ISA–Audit Sampling), for the purpose of collecting appropriate evidence, and enhance the quality of the audit function in Jordan.

The population and the sample of the study consisted of the certified public accountants working at the audit firms in Jordan.

The number of these certified auditors is 593.

the study used a set of statistical methods including descriptive statistics, t-test to test the hypotheses of the study, In order to achieve the objectives the study, questionnaire was developed and directed to the certified public accountants working in the audit firms in Jordan to obtain their opinions regarding the application of audit sampling according to ISA NO.530.

The study showed that audit firms in Jordan are applying the requirements of IAS 530 as follows: a set of hypothesis which derived from ISA No.530.

The following Recommendations: paying more attention and study of the characteristics of the population from which the sample is taken, to be sure the sample carries the same characteristics of the population.