Document Details

Document Type : Article In Journal 
Document Title :
The Extent of the Auditor's Compliance in Jordan with the Ethical Codes of Professional Conduct
مدى التزام مراجعي الحسابات في الأردن بقواعد السلوك المهني
 
Subject : Accounting 
Document Language : Arabic 
Abstract : This study aims at determining the extent to which External Auditors comply with the ethical codes of Professional Conduct in Jordan. These could be classified into general codes; codes relating to the relationship between the auditor and his/her clients, codes relating to the Auditor's relationship with other practitioners, codes relating to the Independence of the Auditor; and codes relating to Observing Professional Conduct. The researchers have made various assumptions to achieve the aims of the study and find answers to the raised questions. The research methodology was based on examining data collected from various resources, including; books, periodicals, former researches and legislations work. All these were examined to provide the primitive data that formed the theoretical frame of this research. The researchers have designed a questionnaire, which was disseminated to research community to obtain the basic information needed. The research community included the Jordanian registered qualified Auditor's in Jordan, with total Number of 455 Auditors. The questionnaire was distributed to a random sample of 105 Auditors. The research shows that there is a commitment in observing the professional conduct in Jordan by the Auditor's community. The extent of observing professional conduct could be classified as follows: 1- Codes of Professional conduct relating to Compliance with the Auditor's professional Performance. 2- Codes of Professional conduct relating to supporting the Independence of the Auditor. 3- Codes of Professional conduct relating to the relationship between the Auditors and their Clients. 4- The General Codes of the Professional Conduct. 5- Codes of Professional conduct relating to the relationship between the Auditors and their colleagues. In view of the results, the researchers have come with various recommendations; the most important are those; that the concerned supervisory and controlling authorities shall organize seminars to discuss the codes of professional conduct. This will help to support commitment of these codes by auditor while practicing professional services. The researchers recommended that it is important to consider the moral concepts of professional conducts of Public Accounting and Auditing professions in Jordan in University disciplines for undergraduates, and urging students and researchers to undertake the moral conducts in their study and researches. 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 20 
Issue Number : 2 
Publishing Year : 1427 AH
2006 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
وليد زكريا صيام Waleed Z. SeiamResearcher  
محمود فؤاد فارس أبوأحميدMahmod F. F. Abo-AhmeedResearcher  

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