أثر تطبيق معيار التَدقيق الدولي 700 (إعداد التَقرير) في رفع جودة تقرير المدقق الخارجي الأردني في البنوك التجارية الأردنية

ناظم صائب عبدالقادرالشريدة, يونس عليانالشوبكي

Abstract

The study aimed to uncover the impact of the application of the International Auditing Standard 700 (Preparation of the Report) on its dimensions in upload the quality of the external auditor's report in its dimensions in Jordanian commercial banks. To achieve the objectives of the study, the researcher used the descriptive analytical method by developing a questionnaire consisting of (26) paragraphs divided into four dimensions (after clarity, after health and accuracy, after honesty and honesty, after brief) distributed to a sample of (80) external auditors, (70) identified that there are (63) questionnaire valid for the analysis, after it was confirmed its sincerity and stability. The results of the study showed that the quality of the report of the Jordanian external auditor in the Jordanian commercial banks has been impacted by its dimensions (auditor's responsibilities, management responsibilities, scope and limitations of the audit). And the absence of significant differences at the level of significance )α= 0.05) in the areas of clarity, brevity, honesty, honesty, health and accuracy due to the variable (age, professional certificate, academic qualification, number of training courses that I have joined in the audit profession). In light of these results, the researcher made several recommendations, the most important of which were: 1. Urging commercial banks that do not comply with International Accounting Standard No. (700) to apply it because it is important to improve the quality of the report on the audited financial statements . 2. Conducting training courses aimed at sensitizing the auditors, managers and employees concerned in Jordanian commercial banks about the importance of the International Auditing Standard No. (700), how it is applied and its impact on the quality of the external auditor's report.