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- W3111460147 abstract "This study aims at determining the extent to which External Auditorscomply with the ethical codes of Professional Conduct in Jordan. These couldbe classified into general codes; codes relating to the relationship between theauditor and his/her clients, codes relating to the Auditor's relationship with otherpractitioners, codes relating to the Independence of the Auditor; and codesrelating to Observing Professional Conduct.The researchers have made various assumptions to achieve the aims of thestudy and find answers to the raised questions.The research methodology was based on examining data collected fromvarious resources, including; books, periodicals, former researches andlegislations work. All these were examined to provide the primitive data thatformed the theoretical frame of this research.The researchers have designed a questionnaire, which was disseminated toresearch community to obtain the basic information needed.The research community included the Jordanian registered qualifiedAuditor's in Jordan, with total Number of 455 Auditors. The questionnaire wasdistributed to a random sample of 105 Auditors.The research shows that there is a commitment in observing theprofessional conduct in Jordan by the Auditor's community. The extent ofobserving professional conduct could be classified as follows:1- Codes of Professional conduct relating to Compliance with the Auditor'sprofessional Performance.2- Codes of Professional conduct relating to supporting the Independenceof the Auditor.3- Codes of Professional conduct relating to the relationship between theAuditors and their Clients.4- The General Codes of the Professional Conduct.5- Codes of Professional conduct relating to the relationship between theAuditors and their colleagues.In view of the results, the researchers have come with variousrecommendations; the most important are those; that the concerned supervisoryand controlling authorities shall organize seminars to discuss the codes ofprofessional conduct. This will help to support commitment of these codes byauditor while practicing professional services.The researchers recommended that it is important to consider the moralconcepts of professional conducts of Public Accounting and Auditingprofessions in Jordan in University disciplines for undergraduates, and urgingstudents and researchers to undertake the moral conducts in their study andresearches." @default.
- W3111460147 created "2020-12-21" @default.
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- W3111460147 date "2006-01-01" @default.
- W3111460147 modified "2023-09-26" @default.
- W3111460147 title "The Extent of the Auditor's Compliance in Jordan with the Ethical Codes of Professional Conduct" @default.
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