تفاصيل الرسالة العلمية

This study aimed to identify the factors that affecting the sufficiency and appropriateness of the evidence on the opinion of legal accountant. To achieve these objectives the study sought to demonstrate the impact of inherent risks, internal control system, relative importance, experience, fraud and cheating on the opinion of the external auditor. One hundred and sixty five questionnaires have been designed to address the practical part which then distributed to the Jordanian external auditors. 150 questionnaires have been analyzed which represents a 90% of the questionnaires. Spss is a software package used for statistical analysis and have been used to find arithmetic mean , the standard deviation, and simple linear regression. The results showed the presence of a statistically significant effect of the independent variable relative importance on the opinion of the external auditor. This variable has got the first place in the degree of influence, as well as the experience which show a statistically significant effect on the opinion of the legal accountant. This variable has the second degree of influence on the opinion of the legal accountant. Based on the result, the researcher recommended a set of recommended including: the legal accountant should follow the technical means to develop the mechanisms to obtain evidence and evidence proof, because the adequacy and validity of the evidence is the essence of the audit process. The legal accountant should take in consecrations that most evidence is convining not conclusive because of the inherent limitations of the accounting system or internal control system, or due to the use of statistical sample in the audit process