Study of the Strategies of Measuring and Controlling Occupational Risks for an Auditor and their Impact on the Auditing Quality from the Viewpoint of the External Auditor
Dr. Suleiman Hussein Al-Beshtawi, Dr. Othman Hussein Othman
Abstract
This study aimed to examine the strategies of measuring and controlling vocational risks for an auditor and their impact on the auditory process quality from the viewpoint of Jordanian authorized auditors whose number amounts to 347, according to the Jordanian Authorized Auditors Society statistics. 208 auditors were targeted. These auditors work for major auditing bureaus and audit the accounts of general incorporated companies in Jordan. Questionnaire forms were distributed to them, 200 forms of which were returned. The questionnaires, which were valid for statistical analysis, were analyzed according to the statistical program SPSS.
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