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- Title
أثر تطبيق معيار التدقيق الدولي رقم) 701 (أمور التدقيق الرئيسية في جودة التدقيق الخارجي
- Authors
مي محمد سلامة عبد الفتاح; وعماد يوسف أحمد أحمد
- Abstract
This study aims at examining the Effect of the Application of the International Standard Number «(701)» Communicating Key Audit Matters on the quality of the external audit, to achieve this purpose, a questionnaire has been designed and distributed to the study sample of Jordanian CPAs. The Study Population CPAs (400) &This sample consists of (200) individuals, The statistical package for the social sciences (SPSS) was used to analyze data, where the descriptive statistic measures multiple, & mean, and Std. Deviation, stepwise and linear regression analysis was used, The results showed that there is an impact of the application of International Auditing Standard No. (701) on the quality of external auditing, and the study recommended the need to study the impact of the application of International Auditing Standard No. (701) from different points of view such as establishments, companies, and investors, and recommended the need to study the application of the standard in different environments, especially in developed countries because Jordan is a developing country, especially After 5 years of its application, it recommended the need to conduct future studies in order to identify the extent to which the application of the standard contributes to the clarity of the auditor›s report for the beneficiaries of the financial statements.
- Publication
Jadara Journal of Research & Studies, 2023, Vol 9, Issue 2, p194
- ISSN
2313-5824
- Publication type
Article
- DOI
10.54161/10.54161/jrs.v9i2.195