The Barriers Which Face Auditing Profession and Their Impact on the Quality of the Jordanian Auditor's Report

Abstract

The study aimed to identify the barriers which face the auditing   profession through showing the impact of regulations, and laws, consulting services, and electronic auditing, which was divided into initial auditing by using computer, auditing through using computers, and knowledge and ability of auditor in using computer on the quality of the Jordanian certified public accountant report. The questionnaire was used as a study tool, and statistical sample was taken from the Jordanians Certified Accountants which amount to (150) certified accountants, retrieved (130) of those questionnaires, and (120) of them were analyze. The most important thing the two researchers arrived to is the finding of an impact for the independent variables on the quality of Jordanians certified public accountants report which means there is an importance of regulations, and laws, consulting services, and electronic auditing too. The two researchers give advices for several recommendations and the most important of them are: requiring auditors to follow laws and regulations, especially regarding the fees of the auditor, the commitment to independence and impartiality, and the separation of office work which practice auditing from the offices that practice accounting duties to provide greater autonomy to the auditor.

Keywords: Auditing, Electronic auditing, Jordanian Auditor's report (JCPA).