University of Bahrain
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Factors Affecting the Selection of Audit Samples in Jordanian Commercial Banks

Show simple item record Alomary, Ahmad Mohammed Sulaiman, Ouda Ahmad 2018-07-31T06:57:50Z 2018-07-31T06:57:50Z 2004-05-01
dc.identifier.issn 2210-1454
dc.description.abstract The main objective of this study is to examine the factors that affect the selection of audit samples in Jordanian commercial banks. It is also intended to explore the techniques used by Jordanian auditors when applying audit sampling methods. A five section questionnaire was developed to collect data. This questionnaire includes general information about auditors, statistical techniques used in audit sampling and problems that auditors may face. The questionnaire was adequately answered by 78 auditors who have the conditions required by the study. The results of the study showed that there are many factors that may affect the selection of audit samples with varying degrees of impact. The most important are the incompetence of internal control systems and the experience of auditors in statistical sampling methods. The study recommends the necessity of increasing the competence of internal control systems in commercial banks, developing the skills of internal auditors, more competent audit fees and providing the necessary protection for external auditors. en_US
dc.language.iso ar en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject Audit
dc.subject Commercial Banks
dc.title Factors Affecting the Selection of Audit Samples in Jordanian Commercial Banks en_US
dc.type Article en_US
dc.volume 07
dc.issue 01
dc.source.title The Arab Journal of Accounting
dc.abbreviatedsourcetitle AJA

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