Abstract

This research paper aimed at determining Awareness Level of Professional Independence Requirements (ALOPIR), through assimilation of fundamental principles of professional ethics, by Jordanian CPA auditors, in auditing process. A questionnaire was established and developed for this purpose and given out to external Jordanian audit firms and CPA auditors, the number of questionnaires which were exposed to analysis was (40), extracted data was analyzed using (SPSS), and a number of statistical tests; was achieved.

The study found positive correlation relationships between the stated variables; (high positive correlation between “professional competence and due care, professional behavior, safeguards threats”; moderate positive correlation between “objectivity, confidentiality”; low positive correlation between “integrity” and (ALOPIR)),

Despite the fact that the results indicate to the existence of certain (ALOPIR) by Jordanian CPA auditors; yet the low and moderate correlation of some variables may emerge a sign that the auditors awareness of some independence concepts is still below the demanded level; as the correlation was low with integrity and moderate with objectivity and confidentiality, such a matter must be paid more attention. The low positive correlation between integrity and (ALOPIR) can be explained by the probable that auditors may predominant their financial interests than to achieve integrity and honesty; this may be due to the absence of a declared Ethics Charter of audit in Jordan.

A standardized mean test was done to accept or reject either the null hypothesis or the alternative hypothesis, according to a comparison between each of the variables’ joint mean and the standardized one, following that it was possible to descending sorting of the hypotheses depending on the joint mean value.

A main recommendation was introduced which is: to take steps to achieve imminent, deep and effectively spreading of relative culture, especially the fundamental principles of professional ethics, among professional accountants.

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