The Extent of Adherence of Jordanian Auditors in Implementing the

This study aimed to identify the extent to which auditors incorporate the elements, characteristics and contents of formal reports in accordance with the auditor and the Audit Office's requirements. The study found that there is a commitment by the auditors to the standards of preparation of the report at the rate of 97%, and there is compliance with formal elements of the auditor's report at the rate of 89%. There is also a commitment to the contents of the report, as in the standard at the rate of 98.3%. The study made a number of recommendations, the most important being to take into account the auditor's requirements when preparing the report--without exception, including all elements and noting that the report's opinion was in the light of the information and explanations provided. In addition, reconsider laws and regulations relating to audit standards require auditors to implement the audit standard ISA 700 at a rate of 100%.