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Factors affecting the discovery of errors and fraud from the perspective of auditors the Audit Bureau of Jordan (Analytical study) | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 63, 2018, Pages 65-108 | ||
| Authors | ||
| D. Mohammed Alnoaash; Saleh Al Akda | ||
| Abstract | ||
| This study aims to identify the factors influencing the discovery of errors and fraud from the perspective of auditors the Audit Bureau of Jordan, through the analysis of variables of the study the amount of seven independent variables and to make recommendations about raising the level of performance of the Audit Bureau, and to achieve the objectives of the study and test hypotheses, the questionnaire was designed consisting of two parts, so after returning to the previous studies and international auditing standards and the law of the Court of Accounts, formed and approved the final sample for the purposes of research and analysis of (125) auditor, selected randomly from the 396 until the end of 2005. Study found that the highest percentage impact due to the variable of financial independence and administrative (79.7%), while the lowest degree of influence (74.6%) due to the variable of top management support to the Audit Bureau, whether legislative or executive, has concluded the study some of the recommendations addressed to the Audit Bureau The auditors themselves in order to improve performance. Key words: error, fraud, the Audit Bureau | ||
| Keywords | ||
| Axis of accounting | ||
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