العوامل المؤثرة على أتعاب التدقیق" دراسة میدانیة على شركات التدقیق في المملكة الأردنیة الهاشمیة

الحذوه, زید خضر (2015) العوامل المؤثرة على أتعاب التدقیق" دراسة میدانیة على شركات التدقیق في المملكة الأردنیة الهاشمیة. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The current study aims at identifying the factors affecting the fees of external auditing from the perspective of the auditing firms, management of comapines and the internal auditors. In order to achieve the objectives of the current study, the theoretical framework and previous studies relating to the subject of the study were reviewed in order to develop the research hypotheses. The researcher has applied the descriptive analytical approach through the design and the distribution of a questionnaire. The questionnaire has been distributed on the study population represented by auditing firms and offices accredited by audit committee of the Jordan Association of Certified Public Accountants. Additionally, questionnaires have been distributed to managers of companies and the Internal Auditors. In total, the current study analyzed (114) responded questionnaires. Results of the analysis revealed that there was a statistically significant association at the significance level (α=0.05) between the factors (the existence of effective internal control, reputation of auditor, size of office, continuity of office dealing with the company) and the fees of external auditing. ن In light of the results of the current study, the researcher has recommended the necessity of enacting laws and regulations that determine the fees of auditors in terms of the maximum and minimum level of such fees, where small-sized or not famous offices receive law fees in order to attract a client, which in turn, threatening independency of the auditor. Keywords: Factors Affecting The Audit Fees, Analysing the Relative Importance, Jordanian Auditing Firm.

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