"Effect of the application of the International Standard Number "701" Communicating Key Audit Matters in the quality of the external audit"

Abstract

     This study examines The Effect of the application of the International Standard Number "701" Communicating Key Audit Matters in the quality of the external audit, to achieve this purpose, a questionnaire has been designed and distributed to the study sample which is the Jordanian CPAs. This sample consists of (200) individuals, the statistical package for the social sciences (SPSS) was used to analyze data, and the results have shown a statistically significant effect of the application of international standard No. (701) kay auditing matters in the quality of external audit, and the researchers recommended the need to study the impact of the application of international standard No. (701) from different destinations such as Organizations and Investors, and recommended the need to study the application of the standard in different environments, especially in developed countries, because Jordan is a developing country, especially after 5 years of its application.