Auditing quality in the Jordanian banking sector ranges from satisfactory to very good. This requires the internal and external auditors to scale up their auditing quality. 2. Increasing auditing efficiency leads to increase auditing quality. So, auditors should have degree in his specialty field, and a necessary work experience will effect on his efficiency, and strong knowledge and familiarity with the regulations, instructions and standers which relating to the accounting and auditing position will benefit the auditor in his work, on the other hand the training and developing the skills of the auditor during participate in programs, and to know the development technical's way to discover the fraud and counterfeit, and trying to get professional certificates like CPA…etc all of that will enable him to improve his quality of work. 3. Auditing offices should seek to increase their reputation by its interested to appointment honest and objectives auditors who can reliable on its opinions and its reports which should be reflect the actual situations and the auditor should be independent, and also should be a n active control department to make following up on all elements in the firm like staff, managers, equipments. The reputation leads to spread of the firms which conceder as a scale for the quality of professional performance. International Journal of Business and Social Science Vol. 4 No. 11; September 20132204. Jordanian banks should offer competitive fees and rewards, bounces for internal as well as external auditors, to give him incentive to work and do it better manner, and to be satisfied and comfortable and sometimes nominate him to audit the branches of banks of head office inside or outside of country with a high salary, specially the auditors who have a high qualified and abilities all of this lead to retain him, to achieve the stability for the firm.5. Auditors should seek to maintain higher level of specialty in auditing through participating in special seminars and training will add to the auditors more experience to his field and increase his qualification, meeting with people who are specialization in auditing filed will benefit and affect positively on his proficiency, therefore the professional auditor should know the banking policies, rules, restrictions‟ and directions for use it.
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