مدى مسؤولية المدقق الخارجي في اكتشاف حالات الفساد المالي في الشركات المساهمة العامة الاردنية

شفاعمري, فضيل (2014) مدى مسؤولية المدقق الخارجي في اكتشاف حالات الفساد المالي في الشركات المساهمة العامة الاردنية. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to identify the extent of the responsibility of the external auditor in the discovery of cases of financial corruption in the Jordanian public shareholding companies from the perspective of CFOs and workers in the public shareholding companies in addition to the external auditors and the audit staff in offices. To achieve this goal has been to build and develop a questionnaire was distributed to a random sample of the study population consisting of CFOs working in the public shareholding companies, the auditors outside and working in the offices of the audit and the number (346) Joint Stock Company and the Audit Office, have been distributed (120) questionnaires, and Retriever which (112) are valid for statistical analysis, representing (93.33 %) of the study sample. The study found that there is a perception reasonable with the external auditors in Jordan about the responsibility for the discovery of financial corruption and their application procedures contained in International Standard No. ( 240 ), in addition to having directed a high with auditors to make the auditor liable to the third party, even if there are problems and constraints affecting the performance of the auditor's professional responsibility required of him on the face. س In light of the results presented study a number of recommendations including: the need to provide opportunities for continuous training by the Auditors Association in Jordan through programs and training courses in the field of accounting and auditing, especially those courses on the standard of auditing international number (240), and interest in rehabilitation scientific and professional auditors and the development of their performance and the use of modern technologies in the completion of their work, and should be on professional organizations to do in-depth study of the issues of financial corruption Previous to identify methods and techniques used in it and the auditor must be based understanding enough for the internal control structure, which includes supervision, accounting system, and control procedures for the planning of the audit process in order to alleviates the risk of an audit. The auditors have to analyze the control system in order to serve as the main line of defense for the prevention of fraudulent financial reporting.

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