دور المدقق الخارجي في الحد من مخاطر التدقيق في البنوك التجارية الاردنية

عبد, فرقد شاكر عبد (2017) دور المدقق الخارجي في الحد من مخاطر التدقيق في البنوك التجارية الاردنية. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aims to indicate the role of the external auditor in reducing audit in Jordanian commercial banks risk، through: evaluation of the role of the external auditor in reducing the risk of discovery and the risks inherent in the risk control Kmkhatr audit in Jordanian commercial banks have been using the descriptive survey as the appropriate approach for the purposes of this study in the study data analysis، has been a simple random sample of external auditors in the commercial banks and the offices of audit selection، where the distribution and collection (71) form of the total study population, and for the purposes of statistical treatment has been used software package (SPSS) for the treatment of Data, which was entered into a computer, for the extraction of duplicates, and arithmetic averages, standard deviations, according to the study questions, and the introduction of the level of significance (α ≤ 0.05). The results of the study showed that the role of the external auditor in reducing the risks of discovery, inherent risks and control risks as one of the risks of auditing the Jordanian commercial banks, and the absence of significant differences at (α ≤ 0.05)On the total score or the three variables due to the difference in the academic qualification, age, years of experience and the number of training courses, and differences in the role of the external auditor in reducing audit risk (overall score, the role of the external auditor in reducing the risk of discovery as a risk of auditing commercial banks) Jordanian control of audit risk as the risk in the Jordanian commercial banks) due to the difference in professional certification for the benefit of those who do not have professional certificates. The study recommends that external auditors and their methods of work be subjected to an ongoing evaluation process to identify the strengths and weaknesses of their work, to develop their expertise and skills, and to assist them in reviewing the modern auditing methods. The external auditor should evaluate the risks involved in carrying out the audit process. In external audit quality. Keywords: External Auditor, Risk Reduction Audit, Jordanian Commercial Banks.

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