أثر معايير مراجعة مكاتب التدقيق الزميلة على جودة مكاتب التدقيق

The study aims at evaluating audit firms’ quality according to the peer review standards adopted by the American Institute of Certified Public Accountants (AICPA) by clarifying the peer review standards and the impact of the adoption of these standards by the audit firms’ on Jordan. The population of the study consists of all employees of the audit firms located in Amman, totaling (661) employees of licensed audit firms and offices, i.e. (98.7%) of the licensed firms in Jordan. A random sample of (23%) of the study population was selected, totaling (153) employees. A questionnaire was designed as a tool for collecting data. The results showed a significant impact for all thirteen audit firms’ review standard (general considerations, organizing the system or engagement review team, qualifying for service as a peer reviewer, performing system reviews, reporting on system reviews, performing engagement reviews, reporting on engagement reviews, administering peer reviews, fulfilling peer review committee and report acceptance body responsibilities, accepting system and engagement reviews, cooperating in a peer review, publicizing peer review information, peer reviewers’ performance and cooperation) on improving the quality of the auditing process in the Jordanian firms despite the fact that these standards not adopted and applied in Jordan. KEYWORDS: Peer Review Standards, Review of Audit Firms, Quality of Audit Firms