IDEAS home Printed from https://ideas.repec.org/a/ibf/gjbres/v3y2009i2p39-48.html
   My bibliography  Save this article

An Empirical Study Of Qualification And Criteria Required Of Public Auditors In Jordan

Author

Listed:
  • Hussein Ali Khasharmeh

Abstract

This study examines the qualifications and criteria required of public auditors to facilitate effective and objective auditing results. A questionnaire was developed and distributed to a representative sample of chief control departments in the Jordan Audit Bureau (AB) and financial managers and accountants in governments whose activities are subject to the AB’s audit. The aim was to solicit their opinions regarding these qualifications and criteria. The study concluded that the auditors must possess certain qualifications. Recommendations are provided for improving the audit profession in Jordan, such as amending audit laws, preparing comprehensive control and audit standards, and holding continuous courses and seminars in the field of computer and financial analysis in the audit process.

Suggested Citation

  • Hussein Ali Khasharmeh, 2009. "An Empirical Study Of Qualification And Criteria Required Of Public Auditors In Jordan," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 3(2), pages 8-39-48.
    • Handle: RePEc:ibf:gjbres:v:3:y:2009:i:2:p:39-48
    as

    Download full text from publisher

    File URL: http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v3n2-2009/GJBR-V3N2-2009-4.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    public auditors; qualifications; Jordan Audit Bureau; audit control standard; audit laws;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibf:gjbres:v:3:y:2009:i:2:p:39-48. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mercedes Jalbert (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.