 Using International Standard No. 530 to improve information in auditors' reportsAyman Mohammad Al Shanti, Abdul Rahman Al Natour, Esam Shehadeh and Majed Abd Almajeed Qabajeh International Journal of Economics and Business Research, 2023, vol. 26, issue 3, 426-449 Abstract: The purpose of this study was to show how adopting International Standard No. 530 affected the informational content of the auditor's report. The extent to which Jordanian auditors employ accurate and acceptable statistical methodologies to pick audit samples and calculate the audit population Auditors in Jordan made up the study population. The study assessed the auditors' adherence to audit processes in Jordan in accordance with International Standard No. 530 to test the audit sample items, as well as the auditors' understanding and management of the International Standard on Auditing No. 530 concept and substance. The questionnaire was used to collect data for the study, which concluded that the reality of auditing accounts in Jordan utilises statistical samples in accordance with International Standard No. 530. Furthermore, there is considerable evidence that Jordanian auditors apply audit methodologies that adhere to international auditing standards. Furthermore, the auditor in Jordan uses his professional and personal talents. Keywords: International Standard No. 530; informational content; auditor's report; Jordan. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecbr:v:26:y:2023:i:3:p:426-449 Access Statistics for this article More articles in International Journal of Economics and Business Research from Inderscience Enterprises Ltd |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.