Article: Using International Standard No. 530 to improve information in auditors' reports Journal: International Journal of Economics and Business Research (IJEBR) 2023 Vol.26 No.3 pp.426 - 449 Abstract: The purpose of this study was to show how adopting International Standard No. 530 affected the informational content of the auditor's report. The extent to which Jordanian auditors employ accurate and acceptable statistical methodologies to pick audit samples and calculate the audit population Auditors in Jordan made up the study population. The study assessed the auditors' adherence to audit processes in Jordan in accordance with International Standard No. 530 to test the audit sample items, as well as the auditors' understanding and management of the International Standard on Auditing No. 530 concept and substance. The questionnaire was used to collect data for the study, which concluded that the reality of auditing accounts in Jordan utilises statistical samples in accordance with International Standard No. 530. Furthermore, there is considerable evidence that Jordanian auditors apply audit methodologies that adhere to international auditing standards. Furthermore, the auditor in Jordan uses his professional and personal talents. Inderscience Publishers - linking academia, business and industry through research

Title: Using International Standard No. 530 to improve information in auditors' reports

Authors: Ayman Mohammad Al Shanti; Abdul Rahman Al Natour; Esam Shehadeh; Majed Abd Almajeed Qabajeh

Addresses: Department of Accounting and Accounting Information System, Amman University College, Al-Balqa Applied University, Amman, Jordan ' Department of Accounting, Faculty of Administrative and Financial Sciences, University of Petra, Amman, Jordan ' Department of Accounting, Faculty of Administrative and Financial Sciences, University of Petra, Amman, Jordan ' Department of Accounting, Faculty of Business, Applied Science Private University, Amman, Jordan

Abstract: The purpose of this study was to show how adopting International Standard No. 530 affected the informational content of the auditor's report. The extent to which Jordanian auditors employ accurate and acceptable statistical methodologies to pick audit samples and calculate the audit population Auditors in Jordan made up the study population. The study assessed the auditors' adherence to audit processes in Jordan in accordance with International Standard No. 530 to test the audit sample items, as well as the auditors' understanding and management of the International Standard on Auditing No. 530 concept and substance. The questionnaire was used to collect data for the study, which concluded that the reality of auditing accounts in Jordan utilises statistical samples in accordance with International Standard No. 530. Furthermore, there is considerable evidence that Jordanian auditors apply audit methodologies that adhere to international auditing standards. Furthermore, the auditor in Jordan uses his professional and personal talents.

Keywords: International Standard No. 530; informational content; auditor's report; Jordan.

DOI: 10.1504/IJEBR.2023.133231

International Journal of Economics and Business Research, 2023 Vol.26 No.3, pp.426 - 449

Received: 21 Jan 2023
Accepted: 08 May 2023
Published online: 01 Sep 2023 *

Title: Using International Standard No. 530 to improve information in auditors' reports

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