| المستخلص: |
This study aimed to develop a system for corporate governance in Jordanian corporations to reinforce the auditor’s independence, to test the auditors’ awareness of the concept of corporate governance, to study the auditor’s intrusting in reviewing and evaluating the effectiveness of the corporate governance system in corporations and to determine the effect of the effectiveness of the corporate governance system in corporations on the independence of the auditor. To achieve that, a questionnaire was designed and distributed to (120) auditors, and some interviews with auditors were made. After the analysis of the questionnairs, the following conclusions were reached: 1. There is a good awareness of the corporate governance concept by the Jordanian auditor. 2. Auditor in Jordan is interested in studying and evaluating the effectiveness of the system of corporate governance in the corporation he is engaged. 3. The effectiveness of the system of corporate governance affect positively the independence of the auditor. 4. The objectives of the system of corporate governance are protecting the rights of the shareholders, enhancing the financial performance, providing accurate information, creating clear organizational structure and improving communication between parties affect positively the independence of the auditor. 5. The constituents of the system of the corporate governance such as modifying laws to support the corporate governance and establishing effective systems in corporations like reporting system affect positively the independence of the auditor. 6. The principles of the system of corporate governance concerned with the board of directors such as understanding and reviewing strategic plans, focusing on the integrity and clarity of the corporation’s financial reporting, reviewing annual operating plans and budgets, advising chief executive officer and senior management and keeping independence in appearance and in fact affect positively the independence of the auditor. 7. The division of the board of directors to committees such as audit committee, corporate governance committee and compensation committee affect positively the independence of the auditor. 8. The principles of the system of corporate governance belong to chief executive officer (CEO) and senior management such as caring for ethics, identifying, and managing risks, good financial reporting, strategic planning establishing an effective organizational structure and establishing strong internal control system affect positively the independence of auditor. 9. The principles of the system of corporate governance belong to the relationships with stakeholders such as shareholder, employees and community affect positively the independence of the auditor.
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