اثر التعديلات الخاصة بتقرير مدقق الحسابات وفقا لمعيار التدقيق والتوكيد الدولي رقم 701 في تحسين جودة تقرير المدققوجودة البيانات المالية المدققة دراسة تحليلية The impact of the Auditor, s report amendments according to the International Auditing and Assurance standard No. (701) in improving thequality of theAuditor, s report and the quality of the finanicial Audited Statements (Analytical study)

صباح, حسام محمد (2018) اثر التعديلات الخاصة بتقرير مدقق الحسابات وفقا لمعيار التدقيق والتوكيد الدولي رقم 701 في تحسين جودة تقرير المدققوجودة البيانات المالية المدققة دراسة تحليلية The impact of the Auditor, s report amendments according to the International Auditing and Assurance standard No. (701) in improving thequality of theAuditor, s report and the quality of the finanicial Audited Statements (Analytical study). Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to identify the most important amendments applied by the auditor in the preparation and publication of the auditor's report in accordance with the new international standard No. (701) and to explore the compliance of the audit offices in Jordan with the implementation of these amendments and to know the effect of these amendments on the quality of both the auditor's report and the financial statements . In order to achieve the objectives of the study, a questionnaire was designed to collect data and to conduct a survey. The study community consisted of auditors, financial managers of companies listed on the Amman Stock Exchange, and financial intermediaries. The study consisted of 100 items with 100 questionnaires distributed. 91 questionnaires were retrieved and excluded 3 of which did not complete the paragraphs, the final sample was 88 (88%). In order to test the first main hypothesis, a pilot study was conducted on 19 reports issued by the audit offices of companies listed on the Amman Stock Exchange. The differences between the auditors' reports were limited to those companies. Numerical statistical methods, including the arithmetic mean, standard deviation and One Sample T-test, were used. The Alpha Kronbach test was used for internal consistency and stability, Wallis Kruskal and MannWhitney (U). The results of the pilot study showed differences in the reports issued by the audit offices in terms of form and content, while the results of the analytical study, the existence of amendments to the auditor's report under the International Auditing Standard No. 701, improved the quality of the report In addition to improving the financial reporting process and enhancing the confidence of the users of the financial statements in the audited financial statements, there are no statistically significant differences ن between the categories of the study sample with respect to the effect of the special amendments under the International Standard on Auditing and Assurance No. 701 on improving the quality of the financial statements. Report of the auditor on the financial statements In terms of form and content, there are statistically significant differences between the categories of the study sample regarding the effect of the special amendments under theInternational Auditing Standard No. 701 on improving the quality of the audited financial statements. The type of relationship between each of the three categories of the study audited financial statements where auditors link the data with their report, and financial management is responsible for the preparation of this data, while the financial intermediaries assess the financial data in order to help investors to make their decision Investment. The study recommended that the auditing companies should adhere to the application of the International Auditing Standard No. 701 and urge the corporate departments to emphasize the quality of the financial statements they present by ensuring that the financial characteristics of the suitability, reliability, disclosure, comprehension and comparison, Which will raise the awareness of Jordanian auditors, directors and employees of the importance of the International Auditing Standard No. 701, conduct future studies that examine the effects of the application of International Auditing Standard No. 701. Key Word: Ammendments, audit report, quality of auditor report, quality of financial statement.

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