This study aimed to identify to what extent the Jordanian chartered accountants are committed to detect material misstatement and fraud in the financial statements according to the International Standards on Auditing by assessing the auditors’ professional responsibility, scientific and practical competence, professional experience, audit planning and their ability to detect the management fraud, in addition to the constraints that affect the ability of the auditors to perform their job. The study population consists of the individuals working in the chartered accountants offices.The study reached several conclusions, mainly; the auditors in Jordan abide by the International Standards on Auditing and spare no effort to detect material misstatement and fraud. The study recommended that professional organizations should clearly determine the auditors’ scope of responsibilities and set the rules and controls regarding the detection of material misstatement and fraud in financial statements so that the users of these financial statements can trust the auditors’ opinions and fairness regarding the financial position.
Almashhedani, Omar Ikbal Dr and Al-Matar, Majid Khalaf Dr
"The Extent of the Commitment of Jordanian Chartered Accountants in International Auditing Standards by Determining the Risks of Material Misstatement and Fraud:
An Empirical Study,"
Arab Journal of Administration المجلة العربية للإدارة: Vol. 35
, Article 9.
Available at: https://digitalcommons.aaru.edu.jo/aja/vol35/iss2/9