قياس مدى تطبيق المدققين الاردنيين لمفهوم التدقيق الاجتماعي كجزء من عملية التدقيق الشاملة

This study aims at evaluating the extent of the Jordanian Auditors' implementation for the social auditing as part of their comprehensive auditing process. The study population consisted of (540) Jordanian certified Accountants. an‎d the researcher selected a sample of (90) J.C.P.A to be the random simple sample of the present study. The data were later analyzed by (SPSS) package. The study concluded that Jordanian companies are adopting a number of social activities, bur the Jordanian auditor s don't implement the principle of social auditing when auditing financial data. Yet, the study also concluded that Jordanian auditors encourage the implementation of clients social performance as apart of quality assurance of the auditing process. The study recommended that it is necessary for Jordanian companies to give greater interest to social activities as part of their activities. On the other hand, the auditor should use a plan which includes a program of social auditing as part of the comprehensive auditing process. Such program should be applied by Jordanian companies through the supervision of the Jordanian charter for the Accountant association and Auditing offices. Furthermore, the Association should provide all necessary training programs which can enhance the importance of social auditing.