تفاصيل الرسالة العلمية

The study aimed to know of applying auditing style based on business risks (BRA) in improving the planning process to the external auditor in Jordan, through five dimensions: (to assess the process of risks management which related with the client, analysis the business environment for the client, preliminary analytical review, concentrate on business risks, and information flow ). To achieve the objectives of the study, the researcher used the descriptive analytical approach, and he developed questionnaire based on previous studies, which distributed to the study sample in auditing office in Jordan, (170) questionnaire was distributed to the auditors of the external auditing office totaling (520) auditors, and a total of (162) questionnaire were recovered, and it turn out that (153) questionnaire were suitable for analysis. The sample of the study was chosen by random method, and the researcher used the (SPSS) program to analyze data and in applying multiple regression equation. The study concluded the following results: external auditors concerned with most dimensions of audit based on business risks (BRA) in a high degree, since this method reduces risks and audit procedures and concentrate the auditors efforts towards important things, based on results the most important recommendations were: to increase the interest of auditors towards applying all the dimensions of audit based on business risks (BRA) in auditing, to reduce risks and audit procedures into a low level, improve audit planning process, and conduct studies which concentrate on the audit based on business risks (BRA), and make sessions to improve the development of audit and its impact on the credibility of the process of financial statements