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- W2019955748 abstract "The study aimed to explore the process of auditing the statement of cash flows by auditors of Jordanian publiclisted companies. In doing so, it used a structured questionnaire that surveyed the views of auditors who work foraudit firms that audit the financial statements of Jordanian public listed companies. In particular, auditors wereasked about the importance of the statement of cash flows for their audit and their opinion on the financialstatements, the extent of their auditing of detailed components of the statement of cash flows, and their use ofspecific financial ratios related to the statement of cash flows in predicting the company’s continuance as a goingconcern.Findings of the study suggest that auditors of Jordanian public listed companies do generally recognize theimportance of the statement of cash flows and do generally audit many detailed items of the statement in itsoperational, investment, and financial sections, and do use financial ratios that employ cash flow measures toevaluate the company’s going concern hypothesis. However, the level of such perceived importance and use ofaudit procedures was reported as being relatively limited, an issue that raises questions over the quality of suchaudits and the awareness of auditors as to the importance of auditing the statement of cash flows." @default.
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- W2019955748 date "2013-01-25" @default.
- W2019955748 modified "2023-09-30" @default.
- W2019955748 title "Auditing the Statement of Cash Flows for Jordanian Public Listed Companies" @default.
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- W2019955748 doi "https://doi.org/10.5539/ijbm.v8n4p123" @default.
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