Traditional audit versus business risk audit : a comparative study case of Jordan
Other Title(s)
التدقيق التقليدي و التدقيق المستند الى المخاطر : دراسة تحليلية مقارنة على قطاع التدقيق في الأردن
Dissertant
Thesis advisor
Comitee Members
al-Sarraf, Zaki Jawad
Khaddash, Husam al-Din
Husayn, Nizam Muhammad Ali
University
Arab Academy for Financial and Banking Sciences
Faculty
The Faculty of Banking and Financial Sciences
Department
Accounting Department
University Country
Jordan
Degree
Ph.D.
Degree Date
2010
English Abstract
This dissertation aimed to survey the audit approaches currently used by auditors in Jordan, define their weaknesses, and identify the benefits accruing from the adoption of the Business Risk Audit Approach, the challenges that face this adoption along with steps, procedures and prerequisites of adoption..
To realize the above objectives, a questionnaire was designed and distributed to 270 practicing auditors out of which 137 responses were subjected to analysis after excluding the illegible ones.
In addition some data was collected from secondary sources including books, periodicals, and unpublished dissertations.
Statistical analysis tools included descriptive statistical analysis; means and standard deviations, one sample T-Test, Cronbach Alpha, one-way ANOVA, and (K-S) Test.
The researcher came up with many conclusions most important of which were: the Traditional Audit Approaches are commonly used in Jordan despite their suffering from certain weaknesses; the Business Risk Audit Approach is still not well known or practiced in Jordan despite its enjoyment of many benefits; and the Business Risk Audit Approach faces many challenges yet these could be overcome by some recommended steps and measures specified in the recommendations.
Main Subjects
Financial and Accounting Sciences
Topics
No. of Pages
134
Table of Contents
Table of contents.
Abstract.
Chapter One : general framework.
Chapter Two : theoretical background.
Chapter Three : literature review.
Chapter Four : research methodology.
Chapter Five : data analysis and hypotheses testing.
Chapter Six : conclusions and recommendations.
References.
American Psychological Association (APA)
al-Araj, Rim Shahir Muhammad. (2010). Traditional audit versus business risk audit : a comparative study case of Jordan. (Doctoral dissertations Theses and Dissertations Master). Arab Academy for Financial and Banking Sciences, Jordan
https://search.emarefa.net/detail/BIM-307538
Modern Language Association (MLA)
al-Araj, Rim Shahir Muhammad. Traditional audit versus business risk audit : a comparative study case of Jordan. (Doctoral dissertations Theses and Dissertations Master). Arab Academy for Financial and Banking Sciences. (2010).
https://search.emarefa.net/detail/BIM-307538
American Medical Association (AMA)
al-Araj, Rim Shahir Muhammad. (2010). Traditional audit versus business risk audit : a comparative study case of Jordan. (Doctoral dissertations Theses and Dissertations Master). Arab Academy for Financial and Banking Sciences, Jordan
https://search.emarefa.net/detail/BIM-307538
Language
English
Data Type
Arab Theses
Record ID
BIM-307538
