Document Details

Document Type : Article In Journal 
Document Title :
The Social and Environmental Auditing in Jordan: A Survey Study on a Sample of Auditors
المراجعة الاجتماعية والبيئية في الأردن : دراسة ميدانية لآراء عينة من المراجعين القانونيين
 
Subject : Accounting 
Document Language : Arabic 
Abstract : The purpose of this paper is to determine the extent to which the audit programs of Jordanian auditors include social and environmental aspects. Moreover, it aims to determine whether the auditors are willing to assume the responsibility of social and environmental audit in the future. Furthermore, the paper aims to identify the aspects that should be included in the environmental audit, the suitability of financial accounting audit concepts to an environmental audit, the impact of this type of audit on the rights and the duties of the auditor. The paper aims to explore how to report on environmental audit, and the contents of that Report. Finally, it aims to determine the legal requirements and the necessary information to prepare the audit report. A questionnaire was administered to a sample of auditors. The results suggest that some social aspects are included in their audit programs, but from financial perspective, whereas, the environmental aspects are ignored. Auditors are unwilling to assume the responsibility of social and an environmental audit and the governmental agencies are more appropriate for this role. Environmental regulations are necessary to provide auditors with references. Some concepts of a financial accounting audit are appropraite for this type of audit. Carrying out social and an environmental audit may affect the rights, the duties of the auditor and his relationship with the firm. Finally, a separate report for an environmental audit is more appropriate than other means. 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 12 
Issue Number : 2 
Publishing Year : 1419 AH
1999 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
يوسف فرج جهمانيYOUSEF F. JAHMANIResearcher  

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