Audit Quality and Financial Statements Fraud Detection
Автор:Asma Al-znaimat and Mohammad Al- dahiyat Год: 2014 Издание:LAP Lambert Academic Publishing Страниц: 128 ISBN: 9783659537882 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 ...
