The Impact of Management Objectivity in Jordanian Shareholding Companies on Audit Planning and Evidences Collection

Abstract

This study aims to identify the impact of management objectivity in Jordanian shareholding companies on audit planning and evidences collection from the viewpoint of Jordanians auditors, and whether there are statistical significance differences of those effects due to the experience of the Jordanian auditors. To achieve the objectives of this study, the researchers have designed a questionnaire to collect data of the study, where the study population consisted of (327) auditors practicing the auditing profession in Jordan as at the beginning of year 2016 (According to Statistics of Jordan Association of Certified Public Accountants (JACPA) in 1/1/2016). The study sample’s size has reached (115) auditors which representing 35% of the study population. Results of the study include: There is a high impact for management objectivity in Jordanian shareholding companies on audit planning and the evidences collection from the perspective of Jordanians auditors, the lack of statistically significant differences for management objectivity’s impact on audit planning and evidences collection due to the experience of the Jordanian auditors. The researchers presented many recommendations, including: to send more requests to use external experts, to pay more attention to contribute to the implementation of the required professional services effectively, especially in the case of doubt or signs of non-management objectivity of the company in the subject of the audit, to strengthen the keenness of the auditor to increase control actions on evidence audit and examine the sequence of implementation and the adoption of evidence that is collected when there is doubt or signs of lack of objectivity in the management of the audited company.