The limited liability company's creditworthiness is compromised due to the limited liability of its partners, resulting in reduced security for its creditors. To safeguard the interests of these creditors, it becomes necessary to enhance control measures. This study aims to explore various aspects of control within such a company, with a particular focus on the role of the company's auditor throughout its different stages. The study seeks to analyze the position of the Jordanian legislator in comparison to other legal frameworks, including those of Egypt, Syria, and Lebanon. Divided into three sections and a conclusion, the research reveals that the Jordanian legislator has granted the auditor discretionary power in determining the approval or rejection of the company's registration, without providing specific criteria for making this decision. Additionally, there are no guarantees in place to ensure debt repayment and protect the creditors. Furthermore, there is currently no regulation in place regarding the responsibility of auditors to ensure that partners deposit the outstanding portion of their capital within the designated timeframe. In light of these findings, the study proposes a number of suggestions.
Mazen et al. (Mon,) studied this question.