Measuring the Level of the Independence of the Jordanian Audit Bureau: A Comparative Study
Keywords:
Audit Bureau. Independence. International Standards of the Supreme Audit Institutions.Abstract
This research deals with an important topic theoretically and practically, the independence of the supreme audit institutions, in the world in general and in Jordan in particular. This topic must be discussed and considered, as it is the standard that distinguishes these institutions according to the Declaration of Lima. This research sheds the light first on the concept of independence, then it explores the independence of the Audit Bureau and its consistency with the International Standards of Supreme Audit Institutions. The research also illustrates the relevant principles embedded in the Charter of the United Nations’ seminar on the independence of the Supreme Audit Institutions, which was held in Vienna 29th of April, 2004. The research then continues to display the indications of the Audit Bureau independence. Finally, the researcher concludes a number of recommendations.
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