Abstract

This study aimed to identify the extent to which Jordanian auditors assessed the inherent risks, control risks, and
detection risks when doing audits of financial statements. To achieve the objectives of the study, testing of
hypotheses, questionnaire was designed and distributed to a sample of (70) Jordanian Auditors. To conduct data
analysis and test hypotheses descriptive statistics, means, standard deviation, and one sample (T-test) were used.
The study found that there is a commitment by Jordanian auditors to applying procedures, and tests required to
evaluate the internal controls system when assessing the risks. It is necessary to the auditor to assess the inherent
risks, control risks, and detection risks. The study recommended a number of recommendations where the most
important is that strengthen cooperation must be between the external and internal auditor during the audit in
terms of reduces the risk of fraud and misrepresentation in the financial statements to a minimum.

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