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Some Influential Elements in Improving Effectiveness of External Audit in Jordanian Audit Offices Field Study from the Point of View of External Auditors

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  • Ziad AbdulHalim AlTheebeh
  • Hamza Yosuf Abu Qobu

Abstract

This study aims to identify the impact of the elements represented in the criteria of selecting the auditor, auditor's independence, auditor's fees and professional specialization of auditor in improving effectiveness of external audit in Jordanian audit offices from the point of view of external auditors, the researchers adopted the analytical descriptive approach in this study.The most important findings of this study are that there is an existence of a positive impact of the independent study variables (combined and separated) in enhancing the effectiveness of external audit in Jordanian audit offices. This study presented many recommendations, the most important of these are- the auditors should exercise their profession in accordance with professional specialization and the need to provide the necessary legal protection for the external auditor to maintain his independence.

Suggested Citation

  • Ziad AbdulHalim AlTheebeh & Hamza Yosuf Abu Qobu, 2017. "Some Influential Elements in Improving Effectiveness of External Audit in Jordanian Audit Offices Field Study from the Point of View of External Auditors," Accounting and Finance Research, Sciedu Press, vol. 6(4), pages 1-31, Novebmer.
    • Handle: RePEc:jfr:afr111:v:6:y:2017:i:4:p:31
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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