Matches in SemOpenAlex for { <https://semopenalex.org/work/W186987991> ?p ?o ?g. }
Showing items 1 to 76 of
76
with 100 items per page.
- W186987991 abstract "The study aims at examining to what extent the external auditor applies the International Standard on Auditing (ISA) No. (610) when considering assessment of an internal audit function from the external and internal auditors' points of view. The study also examines the differences in the implementation of ISA No. (610) with relation to the differences in personal characteristics of external auditor, and identify the relative importance of the criteria mentioned in ISA No. (610).To achieve the objectives of the study, specially designed questionnaires were distributed to samples of external and internal auditors. Descriptive and nonparametric statistics were used to analyze the data and test the hypotheses.The results of the study indicate that there are significant differences between the external and internal auditors’ opinions regarding the extent to which that external auditor applies the ISA No. (610) when assessing the internal audit function. It appears that the implementation extent was higher than the average from the external auditors' point of view, whereas, the implementation extent was less than the average from the internal auditors' point of view. The results indicate that there are no differences in the implementation of international audit ISA No. (610) related to the differences in personal characteristics of the external auditors (qualification, major and experience). Additionally, the findings of the study show that there are no significant differences between the external and internal auditors’ opinions regarding the relative importance of the criteria that ISA No. (610) assigned to assess the internal audit function. The criterion which the study found to be most significant was organizational position.The study concluded by many recommendations including the enhancement of the extent of implementation of ISA No. (610) and clarifying the relationship between external and internal auditors and the scope of cooperation between them. The researchers recommend also giving more attention to the value of internal auditing in Jordanian companies." @default.
- W186987991 created "2016-06-24" @default.
- W186987991 creator A5021986755 @default.
- W186987991 creator A5066387419 @default.
- W186987991 date "2010-08-22" @default.
- W186987991 modified "2023-09-28" @default.
- W186987991 title "External Auditor's Assessment of the Internal Audit Function in the Light of Implementation of the International Standard on Auditing No. (610): Analytical Study from the Point of View of the External and Internal Auditors in Jordan" @default.
- W186987991 hasPublicationYear "2010" @default.
- W186987991 type Work @default.
- W186987991 sameAs 186987991 @default.
- W186987991 citedByCount "3" @default.
- W186987991 countsByYear W1869879912012 @default.
- W186987991 countsByYear W1869879912013 @default.
- W186987991 countsByYear W1869879912016 @default.
- W186987991 crossrefType "journal-article" @default.
- W186987991 hasAuthorship W186987991A5021986755 @default.
- W186987991 hasAuthorship W186987991A5066387419 @default.
- W186987991 hasConcept C121955636 @default.
- W186987991 hasConcept C14036430 @default.
- W186987991 hasConcept C144133560 @default.
- W186987991 hasConcept C147007100 @default.
- W186987991 hasConcept C150130657 @default.
- W186987991 hasConcept C170856484 @default.
- W186987991 hasConcept C191602146 @default.
- W186987991 hasConcept C198720655 @default.
- W186987991 hasConcept C199450454 @default.
- W186987991 hasConcept C199521495 @default.
- W186987991 hasConcept C2524010 @default.
- W186987991 hasConcept C28719098 @default.
- W186987991 hasConcept C33923547 @default.
- W186987991 hasConcept C78458016 @default.
- W186987991 hasConcept C86803240 @default.
- W186987991 hasConceptScore W186987991C121955636 @default.
- W186987991 hasConceptScore W186987991C14036430 @default.
- W186987991 hasConceptScore W186987991C144133560 @default.
- W186987991 hasConceptScore W186987991C147007100 @default.
- W186987991 hasConceptScore W186987991C150130657 @default.
- W186987991 hasConceptScore W186987991C170856484 @default.
- W186987991 hasConceptScore W186987991C191602146 @default.
- W186987991 hasConceptScore W186987991C198720655 @default.
- W186987991 hasConceptScore W186987991C199450454 @default.
- W186987991 hasConceptScore W186987991C199521495 @default.
- W186987991 hasConceptScore W186987991C2524010 @default.
- W186987991 hasConceptScore W186987991C28719098 @default.
- W186987991 hasConceptScore W186987991C33923547 @default.
- W186987991 hasConceptScore W186987991C78458016 @default.
- W186987991 hasConceptScore W186987991C86803240 @default.
- W186987991 hasIssue "2" @default.
- W186987991 hasLocation W1869879911 @default.
- W186987991 hasOpenAccess W186987991 @default.
- W186987991 hasPrimaryLocation W1869879911 @default.
- W186987991 hasRelatedWork W1551002580 @default.
- W186987991 hasRelatedWork W1592098456 @default.
- W186987991 hasRelatedWork W1655303059 @default.
- W186987991 hasRelatedWork W1959004146 @default.
- W186987991 hasRelatedWork W2044155759 @default.
- W186987991 hasRelatedWork W2066000095 @default.
- W186987991 hasRelatedWork W2093403299 @default.
- W186987991 hasRelatedWork W2129193906 @default.
- W186987991 hasRelatedWork W2135389197 @default.
- W186987991 hasRelatedWork W2353244811 @default.
- W186987991 hasRelatedWork W2466165279 @default.
- W186987991 hasRelatedWork W2590753303 @default.
- W186987991 hasRelatedWork W2796832182 @default.
- W186987991 hasRelatedWork W2945523988 @default.
- W186987991 hasRelatedWork W2946285557 @default.
- W186987991 hasRelatedWork W2965864759 @default.
- W186987991 hasRelatedWork W3011521666 @default.
- W186987991 hasRelatedWork W3107689331 @default.
- W186987991 hasRelatedWork W3155555097 @default.
- W186987991 hasRelatedWork W2181811965 @default.
- W186987991 hasVolume "2" @default.
- W186987991 isParatext "false" @default.
- W186987991 isRetracted "false" @default.
- W186987991 magId "186987991" @default.
- W186987991 workType "article" @default.