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%.