Audit Quality and Financial Statements Fraud Detection

Audit Quality and Financial Statements Fraud Detection

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The purpose of this project is to investigate the impact of audit quality on the effectiveness of financial statement fraud detection. Toward this aim, a project model was developed and tested within the context of the auditing firms working in Jordan. The proposed model assumes that audit quality factors (technical competence, auditor's independence, and audit planning) are key factors that would enhance the using fraud detection red flags. A survey methodology was utilized to gather data by sending questionnaires to a random sample of 100 audit offices, a total of eighty three questionnaires...