Compliance Auditors the Rules of Professional Conduct based on International Accounting Standards

Alwan, Badir Mohammed; Samara, Abeer Ihsan
February 2013
International Journal of Humanities & Social Science;Feb2013, Vol. 3 Issue 3, p105
Academic Journal
This study aimed to identify the extent to which the auditors in Jordan to the rules of professional conduct and that have been classified into the rules concerning the relationship of the auditor with its customers and to the rules concerning the relationship between the auditor and his colleagues have shown the results of the study that there is a commitment by the auditors the rules of professional conduct and can be arranged in compliance with these rules descending order as follows: Rules of Professional Conduct Rules relating to auditor relationship with its customers Rules relating to auditor relationship with his colleagues And the formulation of proposals to help them to be bound by professional conduct, and then make some suggestions that can contribute to the development of those means. To achieve these objectives, the researcher has access to several previous studies related to his research, and has done a field study by questionnaire aimed to know the director of compliance auditors the rules of professional conduct in Jordan, The researcher reached the following conclusions: -- found that auditors in Jordan often adhere to the rules of professional conduct issued by the Jordanian Association of Certified Public Accountants. -- Found that all categories of the study have agreed that all the means mentioned in the study encourages auditors to be bound by professional conduct. -- The study groups were unanimous that both international auditing standards, and rules of professional conduct, are preparing the most important means of encouraging auditors to be bound by professional conduct.


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