The Commitment of Jordanian Auditors to Assess Audit Risks

This study aimed to identify the extent to which Jordanian auditors assessed the inherent risks, control risks, and detection risks when doing audits of financial statements. To achieve the objectives of the study, testing of hypotheses, questionnaire was designed and distributed to a sample of (70) Jordanian Auditors. To conduct data analysis and test hypotheses descriptive statistics, means, standard deviation, and one sample (T-test) were used. The study found that there is a commitment by Jordanian auditors to applying procedures, and tests required to evaluate the internal controls system when assessing the risks. It is necessary to the auditor to assess the inherent risks, control risks, and detection risks. The study recommended a number of recommendations where the most important is that strengthen cooperation must be between the external and internal auditor during the audit in terms of reduces the risk of fraud and misrepresentation in the financial statements to a minimum.