مستوى العلاقة بين مصادر المعرفة و السلوك المهني للمدقق : دراسة لآراء مدققي الحسابات في الأردن

Abstract EN

The auditor's success in rendering his services depends on many dimensions that shape his career personality.

The most vital ones are probably his compliance with the auditing code of ethics, and the degree of benefiting from the knowledge sources.

The problem dealt with in this study is: to what extent do Jordanian auditors adhere to and care for the code of ethics and knowledge sources, and how do these two relate? In the attempt to answer these questions, two study variables were considered: the dimension of knowledge, based on the idea of the acquired knowledge resources, and the ethical dimension, based on the auditing ethical principles.

The sample included the JCPAs.

Forty-eight questionnaire sheets were considered for this study.

The results showed that there is a positive correlation between knowledge sources and the compliance with the professional code of ethics, in spite of some difference in their significance.

The study also showed that there is a difference in the levels of the auditors' knowledge sources, in a way that the continual development level was less than the levels of other knowledge sources.

It also showed that there is a significant effect between the knowledge sources and the compliance with the professional code of ethics.