أثر العوامل البيئية على استقلالية المحاسب القانوني الأردني في ظل التطورات التکنولوجية المستخدمة في الشرکات المساهمة

نوع المستند : المقالة الأصلية

المؤلف

• سليمان البشتاوي

أستاذ المحاسبة المشارک جامعة آل البيت - الأردن

المستخلص

نقاط رئيسية

The research discussions the theoretical side of environmental factors (economic, social , legal and developments technological) and their effect on Jordanian Auditors independence.

Have also been compiling data and information that helped to achieve the objectives of the study and prove hypotheses through a questionnaire distributed to a sample from the offices of the Jordanian Audit which number (25) Office were distributed (5) questionnaires on each of them, and then applied the SPSS statistical analysis method to access the search results that the most important that a clear and rigorous application of laws and regulations have a big effect in reducing the negative effects of environmental factors on the independence of the Jordanian Auditors, and that the application of technology and software in the work of shareholding companies - the research sample - accounting and financial an important role in influencing the independence of the Jordanian Auditors.

And recommended the need for increased research interest in the development and training and rehabilitation of Auditors and the provision of electronic audit programs with a view to increasing his knowledge of computer programs related to its accounting, and controlling and treatment. As well as the establishment of shareholding companies to work for the protection and security programs of the sequence and the degree of penetration and low-risk through the application of computer programs and increase the strength of control and internal control and stricter laws, regulations and legislation related to it.

الكلمات الرئيسية

• الکلمات المفتاحية: العوامل البيئية (الاقتصادية
• الاجتماعية
• القانونية
• التطورات التکنولوجية)
• استقلالية المحاسب القانوني