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Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Audit Quality and Financial Statements Fraud Detection

Audit Quality and Financial Statements Fraud Detection

Paperback

Management

ISBN10: 3659537888
ISBN13: 9783659537882
Publisher: Lap Lambert Academic Pub
Published: May 27 2014
Pages: 128
Weight: 0.44
Height: 0.30 Width: 6.00 Depth: 9.00
Language: English
The purpose of this project is to investigate the impact of audit quality on the effectiveness of financial statement fraud detection. Toward this aim, a project model was developed and tested within the context of the auditing firms working in Jordan. The proposed model assumes that audit quality factors (technical competence, auditor's independence, and audit planning) are key factors that would enhance the using fraud detection red flags. A survey methodology was utilized to gather data by sending questionnaires to a random sample of 100 audit offices, a total of eighty three questionnaires were received representing a response rate of (83%) and eighty usable questionnaires were used for data analysis. Descriptive and regression analyses were used to achieve the research aims and objectives. The main findings of the descriptive analysis reveal that the auditing firms working in Jordan have high level of audit quality, represented by high level of technical competence, independence and good planning of audit process.

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