أثر تطبيق متطلبات تخطيط عملية التدقيق في ظل معيار التدقيق الدولي رقم (300)‎ على فاعلية إدارة الوقت

Abstract EN

The study aimed to identify the impact of the audit process planning on the effectiveness of time management, a questionnaire has been designed for this purpose, distributed to (212) external auditors, the recovered questionnaires and appropriate for analysis reached to (159) questionnaires, with a recovery percentage of (75%), and the questionnaire data was analyzed using the (SPSS), and a number of statistical techniques through descriptive statistics, arithmetic means, standard deviations and percentages.

The study hypotheses were tested by multiple regression tests, the study found a statistically significant impact for all independent variables on the effectiveness of time management, where the greatest affect for the variable of preparation of audit strategy.

The study has recommended the need to increase the interest in the external auditors to plan the audit process, and also increase the interest in documenting the audit process, which will increase the effectiveness of time management.

Where there is a statistically significant effect for the planning of the audit under the ISA number (300) on the effectiveness of time management, with varying ratios between the effects of independent variables.

The following are the results in descending order by the most impact: - Variable affects the preparation of audit strategy on the effectiveness of time management, the highest effect among the other variables.

- And then came to document the audit process variable affecting the effectiveness of time management.

- And finally came the boot variable for the planning of the audit (initial activities) influence on the effectiveness of time management.

Has recommended the following: - The need to increase the interest of Jordanians external auditors boot to plan the audit process, and increasing interest in documenting the audit process, Which increases the effectiveness of time management.

Regular coordination between the internal auditors in the companies with the Jordanian external auditors for the circulation and discussion of complex issues and find appropriate solutions, to save time, contributing to increase the effectiveness of time management.

- Conducting studies on time management and its impact on the quality of internal audit or external audit.