The Role of External Auditor Responsible in Examining and Assessing the Sustainability Dimensions of the Audited Companies

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Asaad Mohammed Ali Wahhab
Keyword(s):  
Statistical Analysis ◽  
Random Sample ◽  
Corporate Sustainability ◽  
Professional Responsibility ◽  
Global Reporting Initiative ◽  
External Auditors ◽  
The Future ◽  
Study Population ◽  
External Auditor

The study aims to identify the responsibility of the external auditor in examining and evaluating the dimensions of sustainability information from the perspective of the auditors who are working in Iraqi companies and auditing offices. To achieve this goal, a questionnaire was created and distributed to a random sample of the study population consisting of auditors working in Iraqi companies and auditing offices. 83 questionnaires were retrieved, and all were valid for statistical analysis, which indicates100% of the sample study. The results of the study show that there is awareness among the external auditors in Iraq about their responsibility to examine and evaluate information related to dimensions of economic, environmental and social and the governance rules for sustainability and their application of the standards on the global reporting initiative (GRI). Besides, the presence of high trend among the auditors causing them to be accountable to the society who are the stakeholders, causing problems that can hinder the performance of the auditors in fulfilling their professional responsibility. This study will highlight several pieces of evidence from the works of literature as references of information to the external auditor and the corporate sustainability in Iraq to the future empirical and theoretical researcher.

scholarly journals External Auditor Role in Auditing the Extent of Jordanian Industrial Public Shareholding Companies Compliance in Disclosing about Sustainability Reports Dimensions

2018 ◽  
Vol 10 (6) ◽  
pp. 193
Author(s):  
Sufyan Salameh Jubarah
Keyword(s):  
Environmental Economic ◽  
Environmental Effects ◽  
Investment Decisions ◽  
Social Dimension ◽  
Social Dimensions ◽  
External Auditors ◽  
Study Population ◽  
Sustainability Reports ◽  
External Auditor

This study aimed to determine the role of the external auditor in auditing the extent of compliance of Jordanian industrial public shareholding companies in disclosing the dimensions of the sustainability reports. To achieve this study goal, the researcher used the t-test for binary comparisons in hypothesis testing. This study population consisted audit offices operate in Jordan, which amount is 82 registered and practicing offices in which 400 registered and practicing auditors work. The study sample was selected randomly from the external auditors in these offices and it consisted of 200 respondents. The study reached to there is a role for the external auditor in auditing the extent of compliance of Jordanian industrial public shareholding companies in disclosing the environmental, economic, and social dimensions. However, the level of this role in disclosing of social dimension was high. The study recommended that the external auditors should verify that companies are committed to publish information about extent of including of the environment in their vision or mission or objectives. The study also recommends confirmation of the auditor's obligation to ensure commitment of the companies in stating the environmental effects when taking investment decisions.

scholarly journals The role of the external auditor in corporate governance: The case of companies listed in the NYSE Euronext Lisbon

2019 ◽  
Vol 8 (4) ◽  
pp. 38-51 ◽  
Author(s):  
José Manuel Bernardo Vaz Ferreira
Keyword(s):  
Corporate Governance ◽  
Multiple Regression ◽  
Direct Relationship ◽  
Logistic Models ◽  
Agency Problems ◽  
Securities Market ◽  
External Auditors ◽  
External Auditor ◽  
Economic Crimes

This study investigates the effects of the presence of the external auditor on corporate governance in Portugal, in the way listed companies are managed, based on the verification of compliance with the corporate governance regulations of the Securities Market Commission, as well as the transparency of information and the reduction of agency problems, fraud and economic crimes. By comparing government reports of companies listed on NYSE Euronext Lisbon, during several periods and with surveys conducted in the 1st half of 2013 in Portugal to the external auditors responsible for the majority of the legal certification of accounts of companies during 2007 to 2011, a significant direct relationship in the fulfillment of the recommendations of corporate governance and its verification by the external auditor is concluded. Based on multiple regression and multinomial logistic models, it is concluded that a greater involvement of the ROC in complying with corporate governance recommendations, allows for greater transparency of information and a reduction of agency problems, fraud and economic crimes

scholarly journals THE ROLE OF ITGC IN SUPPORTING FINANCIAL AUDIT

2020 ◽  
Vol 1 (2) ◽  
pp. 75-81
Author(s):  
Adrian Adrian ◽  
Sakthy Yudha Santri
Keyword(s):  
Information Technology ◽  
Rapid Development ◽  
Small Scale ◽  
General Control ◽  
External Auditors ◽  
Financial Audit ◽  
External Auditor

ITGC (Information Technology General Control) is generally known as part of the Financial Audit conducted by the External Auditor. Very diverse software from small scale to enterprise class is needed for many companies due to the rapid development of the business. For the external auditors themselves, one of the jobs performed is to conduct regular financial audits in accordance with the needs of their clients. The regulators themselves both OJK and BI as well as other fields in accordance with their business such as BAPEPAM, have also required several regulations that must be considered by each company that uses information technology in supporting its business

scholarly journals The Role of Forensic Accounting Techniques in Reducing Cloud Based Accounting Risks in the Jordanian Five Stars Hotels

2021 ◽  
Vol 18 ◽  
pp. 434-443
Author(s):  
Firas Hashem
Keyword(s):  
Random Sample ◽  
Significant Role ◽  
Emerging Technology ◽  
Computer Crime ◽  
Forensic Accounting ◽  
Different Types ◽  
Study Population ◽  
Computer Crimes

The current study investigated the role of forensic accounting techniques in reducing Cloud Based Accounting risks in the Jordanian five stars hotels. The study population consisted of all accountants in Jordanian five stars hotels. Five stars hotels accountants located in Amman the capital were selected subjects. The total is (170) accountants. A random sample amounting 118 accountants were selected. 118 questionnaires were distributed and 96ones were collected. The study concluded that: There is a significant role of Forensic Accounting Techniques ((FPDDS), (FAIIS), (LMAS), (CARDR)) in reducing Cloud Based Accounting risks in the Jordanian five stars hotels. Despite the fact that nature of computer crime is increasing daily, so there is a need for different types of efforts, to be made on all levels of cloud investigations. And in the same time all legislations and codification related to computer crimes must be updated and reviewed from time to time to keep up with emerging technology.

scholarly journals The extent of commitment of Jordanian banks to apply internal control procedures to detect and prevent money laundering operations: مدى التزام المصارف الأردنية بتطبيق إجراءات الرقابة الداخلية لاكتشاف ومنع عمليات غسيل الأموال

2019 ◽  
Vol 3 (12) ◽  
Author(s):  
Reem Okab Al-kasswna
Keyword(s):  
Money Laundering ◽  
Internal Control ◽  
Theoretical Framework ◽  
Control Measures ◽  
External Auditors ◽  
Study Population ◽  
Control Procedures ◽  
And Control ◽  
High Degree

    This study aims at demonstrating the role and importance of internal control measures in combating money laundering operations in Jordanian banks through the statement of internal control procedures that contribute to the discovery of money laundering operations. The study shows the role of internal control procedures in detecting money laundering through electronic programs, and the existence of a system for keeping files and records Money laundering The researcher used the descriptive analytical approach, which is based on the collection of information on the main elements of the study, analysis and interpretation in order to build the theoretical framework for them based on the audit literature and instructions of the Central Bank and commercial banks on internal control of money laundering operations, which dealt with the subject of internal control systems, and anti-laundering law Funds and control measures related to combating money laundering. Through the theoretical framework, a questionnaire was designed on the application of internal control procedures and its relation to combating money laundering operations and distribution to the study population which includes 14 Jordanian banks, with 3 questionnaires for each bank for both internal and external auditors and head of anti-money laundering unit in a bank. The study concluded that it is important to apply the internal control procedures to a high degree among respondents to the questionnaire in preventing and detecting money laundering operations in Jordanian banks    

scholarly journals Pengaruh Audit Eksternal terhadap Pelaksanaan Laporan Koperasi Unit Desa

2016 ◽  
Vol 2 (1) ◽  
pp. 1-5
Author(s):  
Afrijal Afrijal
Keyword(s):  
Quality Of Reporting ◽  
External Audit ◽  
External Auditors ◽  
The Future

Abstract: KUD report provides an overview of the quality rather than the board KUD, the admissibility of this report is crucial penguru management in the future. This condition is the part that needs to be observed, because the reporting is done the board is still not optimal. Through a survey conducted to 93 members KUD in Kampar provide prove that the role of external auditors in reporting KUD to members of the cooperative itself. Pengaruhn positive and significant impact on the quality of reporting is leading the auditor to audit the implementation neutrality Keywords: External Audit, Reporting KUD 

scholarly journals The role of strategic innovation for sustainability of businesses during the covid-19 pandemic

2021 ◽  
pp. 1991-1998
Author(s):  
Abdallah Abusalma
Keyword(s):  
Research And Development ◽  
Random Sample ◽  
Quantitative Approach ◽  
Strategic Innovation ◽  
Tourism Sector ◽  
Study Population ◽  
The Impact ◽  
Development Department

This study aimed to know the role of strategic creativity in the sustainability of business in the Jordanian tourism sector in the shadow of the Corona pandemic, in addition to knowing the impact of its growth and what is the level of strategic creativity in the Jordanian tourism sector. The study population may consist of all employees of tourism companies in Jordan with all their services, and a questionnaire was created in order to achieve the aim of the study. The study used the analytical, descriptive, quantitative approach, whereby a random sample (319) respondents were distributed. After analyzing the study, the results showed that the level of strategic creativity in the Jordanian tourism sector is high, and that strategic innovation has an impact on the sustainability of businesses in that sector. The study recommended the necessity of supporting the Research and Development Department as a strategy for tourism companies to get out of the Corona pandemic.

درجة تحقق الدور المستقبلي للطلبة المعلمين بالجامعات الفلسطينية المعتمد على توظيف المستحدثات التكنولوجية المعاصرة

2019 ◽  
Vol 7 (3) ◽  
pp. 43-55
Author(s):  
Rafat M. S. El-Ewadi
Keyword(s):  
Statistical Methods ◽  
Gaza Strip ◽  
Relative Weight ◽  
Technological Innovations ◽  
Future Role ◽  
The Future ◽  
Study Population ◽  
The Gaza Strip ◽  
Palestinian Universities

The study aimed to get to know the Degree check of the future role of the Pre-service teachers Palestinian universities based on the employment of modern technological innovations in their view, For achieving the study objectives, the researcher has developed a questionnaire consists of (62) paragraphs, whereas the study population consists of (794) students from the Palestinian Universities, and hired a researcher statistical methods (SPSS) .The study found that the Degree check of the future role of the Pre-service teachers Palestinian universities based on the employment of modern technological innovations from the perspective of students' ability (3.52), a with a relative weight (70.3%) among the study sample. The findings revealed that there were no statistically significant differences at (α≤0.05) in the future role of Pre-service teachers Palestinian universities based on the employment of modern technological innovations as seen by university Pre-service teachers the Gaza Strip due to the variable sex (male, female), and variable university in both (Al-Azhar and Al-Aqsa); while no statistically significant due to the variable university estimate differences, there is a difference in the degree of response among the study sample attributed to (excellent / very good). The study made a number of recommendations and suggestions.

scholarly journals Being a happy midwife

2020 ◽  
Author(s):  
Eva Hendrych Lorenzová ◽  
Irena Raisnerová
Keyword(s):  
Professional Responsibility ◽  
Modern Times ◽  
Personal Commitment ◽  
The Future ◽  
Water Births ◽  
Over Time

The publication Being a happy midwife describes the role of midwives. The first chapter explains the change of the vocation over time, from its very beginning to the challenges of modern times. The publication emphasises community midwifery, as well as the personal commitment that is closely related to this occupation. Therefore, the publication contains special chapters focused on midwifery practices in the hospital in Vrchlabí and on water births. The final chapter is devoted to the challenges of the present time and describes the development of midwifery in the future. All chapters have one common topic: Midwives’ desire to work freely according to their competencies and with full professional responsibility, and thus become happy midwives.

scholarly journals Identifikasi Peranan Kelompok Sebagai Wahana Kerja Sama pada Kelompok Peternak Sapi Potong pada Peternakan Rakyat

2018 ◽  
Vol 18 (1) ◽  
pp. 57-62 ◽  
Author(s):  
Annisa Mutiah ◽  
Agustina Abdullah ◽  
Siti Nurlaelah
Keyword(s):  
Statistical Analysis ◽  
Data Collection ◽  
Beef Cattle ◽  
General Group ◽  
South Sulawesi ◽  
Study Population ◽  
The Village ◽  
Descriptive Statistical Analysis

ABSTRAK. Penelitian ini bertujuan untuk mengidentifikasi peranan kelompok sebagai wahana kerja sama pada kelompok peternak sapi potong. Penelitian ini dilaksanakan di Desa Bontolangkasa Selatan Kecamatan Bontonompo Kabupaten Gowa, Sulawesi Selatan. Jenis penelitian yang digunakan adalah kuantitatif deskriptif. Populasi penelitian adalah kelompok peternak sapi potong yang merupakan kelompok tani ternak kelas Madya. Penentuan petani peternak sebagai responden secara acak yang dihitung berdasarkan Slovin (Umar, 1997), dengan jumlah 43 orang responden peternak. Pengumpulan data dilakukan melalui wawancara dengan bantuan kuesioner. Analisis yang digunakan dalam penelitian ini yaitu analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa peranan kelompok sebagai wahana kerja sama pada kelompok peternak sapi potong di Desa Bontolangkasa Selatan Kecamatan Bontonompo Kabupaten Gowa tergolong masih kurang berperan terutama dalam hal kerja sama permodalan dan pada umumnya kelompok belum bermitra dengan lembaga lain.Identify the role of the group as a cooperative forum in the group of beef cattle farmersABSTRACT. This study aims to identify the role of the group as a cooperative mechanism in the livestock group. The research was conducted in the village of Bontolangkasa South Bontonompo Gowa District, South Sulawesi. The type of research used is descriptive quantitative. The study population is a group of livestock breeders who are a group of Madya class farmers. Determination of breeders as respondents Slovin (Umar, 1997) calculated on a random basis, with the number of breeders 43 respondents. Data collection was conducted through interviews using questionnaires. The analysis used in this study is descriptive statistical analysis. The results showed that the group's role as a cooperative mechanism in the group of beef cattle raisers in the village of Bontolangkasa South Bontonompo district of Gowa is still classified as a less important role, especially in terms of funding. turnover and the general group has not established a partnership with other institutions.

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