قياس مدى تأثير ظاهرة تسوٌق رأي المراجعة على تطبيقات معيار المراجعة الدولي (300) "التخطيط لمراجعة القوائم المالية" بالتطبيق على الشرکات الأردنية غير المسجلة | ||||
| المجلة العلمية للدراسات التجارية والبيئية | ||||
| Article 14, Volume 11, العدد الثالث الجزء الاول, October 2020, Page 507-525 PDF (902.51 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/jces.2020.119677 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| محمد المعايطة | ||||
| کلية تجارة جامعة قناة السويس | ||||
| Abstract | ||||
| This study aimed to measure the effect of audit opinion shopping practices on the applications of the international audit standard No. (300) related to planning the audit process applied to non-registered Jordanian companies by designing a questionnaire form to find out the study sample opinions about the impact of opinion shopping practices on the application of the said standard. The study result was to acceptance of the alternative hypothesis that there is a significant relationship between the phenomenon of opinion shopping and the applications of the international audit standard No. (300) in the non-registered Jordanian companies | ||||
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