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ISSN: 1549-3652 (Print)
ISSN: 1558-6987 (Online)
Research Article Open Access

Auditors Compliance with International Standards on Auditing (ISAs): Evidence form Jordan

Ahmad N. Obaidat

Abstract

The continuous new amendments of the International Standards on Auditing (ISAs) in the beginning of 2007 formed a pressure on auditors to follow up and comply with them. The present study attempted to examine to what extent auditors complied with ISA according to the last pronouncement by the International Auditing and Assurance Standard Board (IAASB). Data was collected through a questionnaire administered to a random sample of external auditors in Jordan. The study revealed that Jordanian auditors complied with all auditing standards with some variance in the degree of compliance among them. The results indicated that further measures and steps could be taken to improve the ISA compliance.

Journal of Social Sciences
Volume 3 No. 4, 2007, 185-189

DOI: https://doi.org/10.3844/jssp.2007.185.189

Submitted On: 2 June 2007 Published On: 31 December 2007

How to Cite: Obaidat, A. N. (2007). Auditors Compliance with International Standards on Auditing (ISAs): Evidence form Jordan. Journal of Social Sciences, 3(4), 185-189. https://doi.org/10.3844/jssp.2007.185.189

Open AccessCopyright: © 2007 Ahmad N. Obaidat. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

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Keywords

  • Auditors
  • International Standards on Auditing (ISAs)
  • International Auditing and Assurance Standard Board (IAASB)