Auditors Compliance with International Standards on Auditing (ISAs): Evidence form Jordan

The continuous new amendments of the International Standards on Auditing (ISAs) in the beginning of 2007 formed a pressure on auditors to follow up and comply with them. The present study attempted to examine to what extent auditors complied with ISA according to the last pronouncement by the International Auditing and Assurance Standard Board (IAASB). Data was collected through a questionnaire administered to a random sample of external auditors in Jordan. The study revealed that Jordanian auditors complied with all auditing standards with some variance in the degree of compliance among them. The results indicated that further measures and steps could be taken to improve the ISA compliance.