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
Dissertant
Thesis advisor
University
Middle East University
Faculty
Faculty of Business
Department
Department of Accounting
University Country
Jordan
Degree
Master
Degree Date
2011
English Abstract
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.
Main Subjects
Financial and Accounting Sciences
No. of Pages
73
Table of Contents
Table of contents.
Abstract.
Abstract in Arabic.
Chapter One : Study framework.
Chapter Two : Conceptual framework and previous studies.
Chapter Three : Methods and procedures.
Chapter Four : Study results.
Chapter Five : Results discussion and recommendations.
References.
American Psychological Association (APA)
Hasan, Ibrahim Hadi. (2011). 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. (Master's theses Theses and Dissertations Master). Middle East University, Jordan
https://search.emarefa.net/detail/BIM-705186
Modern Language Association (MLA)
Hasan, Ibrahim Hadi. 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. (Master's theses Theses and Dissertations Master). Middle East University. (2011).
https://search.emarefa.net/detail/BIM-705186
American Medical Association (AMA)
Hasan, Ibrahim Hadi. (2011). 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. (Master's theses Theses and Dissertations Master). Middle East University, Jordan
https://search.emarefa.net/detail/BIM-705186
Language
English
Data Type
Arab Theses
Record ID
BIM-705186
