An-Najah University Journal for Research - B (Humanities)

The Impact of Discovered Errors on Audit Materiality and the External Auditor's Opinion - An Empirical Study in Auditing Offices in Jordan

Article info

2013-02-25
2013-12-23
2013-12-23
1453 - 1476

Keywords

Abstract

This study aims at identifying the impact of the discovered errors on the materiality of the auditing, and identifying the role of the external auditor in discover the fraud and possible errors, besides identifying his role in determine the materiality of the auditing. In order to achieve the purposes of the study, a questionnaire has been designed and distributed among the study random sample that consisted of 120 auditors from 10 audit firms, and 103 of the total number of questionnaires were recovered, i.e., (85.8%). The results of the study indicated that there is a middle impact of the errors discovered on the materiality of the auditing, and the role of the external auditor which based on the discovery of fraud and possible errors was high, as well as there is high role for the external auditor in determine the materiality of the auditing. The study recommended the need for developing legislation and regulations that prevent distortion and manipulation in the published financial statements issued by the Jordanian public shareholding companies, so that these legislations include penal sanctions work to reduce fraud and manipulation practices.

Recommended Citation

Al-hamshary, F. (2013). The Impact of Discovered Errors on Audit Materiality and the External Auditor’s Opinion - An Empirical Study in Auditing Offices in Jordan. An-Najah University Journal for Research - B (Humanities), 28(6), 1453–1476. https://doi.org/10.35552/0247-028-006-005
[1]F. Al-hamshary, “The Impact of Discovered Errors on Audit Materiality and the External Auditor’s Opinion - An Empirical Study in Auditing Offices in Jordan,” An-Najah University Journal for Research - B (Humanities), vol. 28, no. 6, pp. 1453–1476, Dec. 2013, doi: 10.35552/0247-028-006-005.
Al-hamshary, Fatima. “The Impact of Discovered Errors on Audit Materiality and the External Auditor’s Opinion - An Empirical Study in Auditing Offices in Jordan.” An-Najah University Journal for Research - B (Humanities), vol. 28, no. 6, Dec. 2013, pp. 1453–76. Crossref, https://doi.org/10.35552/0247-028-006-005.
1.Al-hamshary F. The Impact of Discovered Errors on Audit Materiality and the External Auditor’s Opinion - An Empirical Study in Auditing Offices in Jordan. An-Najah University Journal for Research - B (Humanities) [Internet]. 2013 Dec;28(6):1453–76. Available from: http://dx.doi.org/10.35552/0247-028-006-005
Al-hamshary, Fatima. “The Impact of Discovered Errors on Audit Materiality and the External Auditor’s Opinion - An Empirical Study in Auditing Offices in Jordan.” An-Najah University Journal for Research - B (Humanities) 28, no. 6 (December 2013): 1453–76. https://doi.org/10.35552/0247-028-006-005.

أثر الأخطاء المكتشفة على الأهمية النسبية للتدقيق ورأي مدقق الحسابات الخارجي - دراسة ميدانية على مكاتب التدقيق في الأردن
المؤلفون:

معلومات المقال

2013-02-25
2013-12-23
2013-12-23
1453 - 1476

الكلمات الإفتتاحية

الملخص

هدفت هذه الدراسة إلى التعرف على أثر الأخطاء المكتشفة على الأهمية النسبية للتدقيق، إلى جانب معرفة وظيفة مدقق الحسابات الخارجي في اكتشاف الغش والأخطاء المحتملة، ودوره في تحديد الأهمية النسبية للتدقيق. لتحقيق أغراض الدراسة وأهدافها تم تصميم استبانه وتوزيعها على عينة عشوائية من مدققي الحسابات ممن يعملون في مكاتب وشركات التدقيق الأردنية والبالغ عددها في هذه الدراسة (10) مكاتب وشركات، حيث تم توزيع (120) استبانه، كما وتم استرجاع (103) استبانات صالحة لغايات التحليل الإحصائي، وبنسبة (85.8%) من إجمالي الاستبانات الموزعة. أشارت نتائج الدراسة إلى وجود أثر متوسط الأهمية للأخطاء المكتشفة على الأهمية النسبية للتدقيق، وأن وظيفة مدقق الحسابات الخارجي تستند على اكتشاف الغش والأخطاء المحتملة بدرجة كبيرة، وأن له دور كبير في تحديد الأهمية النسبية للتدقيق. وخلصت الدراسة إلى عدد من التوصيات كان من أهمها ضرورة وضع التشريعات والأنظمة التي تمنع التحريف والتلاعب في القوائم المالية المنشورة الصادرة عن الشركات المساهمة العامة الأردنية، بحيث تشمل تلك التشريعات عقوبات جزائية تعمل على الحد من ممارسات الغش والتلاعب.

Recommended Citation

Al-hamshary, F. (2013). The Impact of Discovered Errors on Audit Materiality and the External Auditor’s Opinion - An Empirical Study in Auditing Offices in Jordan. An-Najah University Journal for Research - B (Humanities), 28(6), 1453–1476. https://doi.org/10.35552/0247-028-006-005
[1]F. Al-hamshary, “The Impact of Discovered Errors on Audit Materiality and the External Auditor’s Opinion - An Empirical Study in Auditing Offices in Jordan,” An-Najah University Journal for Research - B (Humanities), vol. 28, no. 6, pp. 1453–1476, Dec. 2013, doi: 10.35552/0247-028-006-005.
Al-hamshary, Fatima. “The Impact of Discovered Errors on Audit Materiality and the External Auditor’s Opinion - An Empirical Study in Auditing Offices in Jordan.” An-Najah University Journal for Research - B (Humanities), vol. 28, no. 6, Dec. 2013, pp. 1453–76. Crossref, https://doi.org/10.35552/0247-028-006-005.
1.Al-hamshary F. The Impact of Discovered Errors on Audit Materiality and the External Auditor’s Opinion - An Empirical Study in Auditing Offices in Jordan. An-Najah University Journal for Research - B (Humanities) [Internet]. 2013 Dec;28(6):1453–76. Available from: http://dx.doi.org/10.35552/0247-028-006-005
Al-hamshary, Fatima. “The Impact of Discovered Errors on Audit Materiality and the External Auditor’s Opinion - An Empirical Study in Auditing Offices in Jordan.” An-Najah University Journal for Research - B (Humanities) 28, no. 6 (December 2013): 1453–76. https://doi.org/10.35552/0247-028-006-005.

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