The Extent of the Jordanian Auditors’ Implementation for the Social Auditing As Part of their Comprehensive Auditing Process

Abstract

This study aims at evaluating the extent of the Jordanian Auditors’

implementation for the social auditing as part of their comprehensive

auditing process. The study population consisted of (540) Jordanian certified

Accountants. And the researcher selected a sample of (90) J.C.P.A to be the

random simple sample of the present study.

The data were later analyzed by (SPSS) package. The study concluded

that Jordanian companies are adopting a number of social activities, but the

Jordanian auditors don’t implement the principle of social auditing when

auditing financial data. Yet, the study also concluded that Jordanian auditors

encourage the implementation of clients social performance as apart of quality

assurance of the auditing process. The study recommended that it is necessary

for Jordanian companies to give greater interest to social activities as part

of their activities. On the other hand, the auditor should use a plan which

includes a program of social auditing as part of the comprehensive auditing

process. Such program should be applied by Jordanian companies through

the supervision of the Jordanian charter for the Accountant association and

Auditing offices. Furthermore, the Association should provide all necessary

training programs which can enhance the importance of social auditing.