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Arab Journal of Administration المجلة العربية للإدارة

Abstract

The Present study aims at investigating factors affecting the quality of Jordanian auditor's report. It tries to clarify the effects of auditing fees, internal control system, size of the auditing office, and nature of the company's activity on the quality of Jordanian auditor's report. The sample of the study, consists of (143) out of (148) questionnaires with average of (96.6%) distributed on (148) Jordanian practitioner auditor's. To test the hypotheses of the study, the Multiple Regression test is used. The most salient results of the study were: There is a statistically significant effect of the independent variable “Internal control system” on the quality of Jordanian auditor's report in the fist place. There is a statistically significant effect of the independent variable “size of the auditing office” on the quality of Jordanian auditor's report in the second place.Based on these results, it is recommended that: It is important for Jordanian auditor to understand the internal control system since it helps them to decrease the auditing risks, time and effort needed for auditing to make qualified report.. It is important for Jordan Association of Certified public Accountants to follow up the fees charged by Jordanian auditors and to make sure that they did not receive fees less then the minimum set by the Jordan Association of Certified public Accountants.

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