AN EMPIRICAL STUDY OF QUALIFICATION AND CRITERIA REQUIRED OF PUBLIC AUDITORS IN JORDAN

This study examines the qualifications and criteria required of public auditors to facilitate effective and objective auditing results. A questionnaire was developed and distributed to a representative sample of chief control departments in the Jordan Audit Bureau (AB) and financial managers and accountants in governments whose activities are subject to the AB’s audit. The aim was to solicit their opinions regarding these qualifications and criteria. The study concluded that the auditors must possess certain qualifications. Recommendations are provided for improving the audit profession in Jordan, such as amending audit laws, preparing comprehensive control and audit standards, and holding continuous courses and seminars in the field of computer and financial analysis in the audit process.