The Commitment of Jordanian Auditors to Assess Audit Risks

This study aimed to identify the extent to which Jordanian auditors assessed the inherent risks, control risks, anddetection risks when doing audits of financial statements. To achieve the objectives of the study, testing ofhypotheses, questionnaire was designed and distributed to a sample of (70) Jordanian Auditors. To conduct dataanalysis and test hypotheses descriptive statistics, means, standard deviation, and one sample (T-test) were used.The study found that there is a commitment by Jordanian auditors to applying procedures, and tests required toevaluate the internal controls system when assessing the risks. It is necessary to the auditor to assess the inherentrisks, control risks, and detection risks. The study recommended a number of recommendations where the mostimportant is that strengthen cooperation must be between the external and internal auditor during the audit interms of reduces the risk of fraud and misrepresentation in the financial statements to a minimum.