Abstract:
The purpose of this study is to analyse the role of the Jordanian Audit Bureau in preparing qualified accountants. To evaluate the role of the Bureau in this area we examined the documents, reports, records and publications issued by the Bureau. In addition, several personal interviews were conducted with some key officers. The Study shows that the Bureau pays special attention to the selection and training of its employees in such a way that helps them carry out their duties properly. However, it was found that the Bureau allows some employees who do not hold degree in accounting to audit the accounts of governmental units. This practice is based on the fact that those employees have gained work experience sufficient enough to allow them to carry out the duties of their hobs effectively. Finally, we examined the future plans of the Bureau regarding the preparation of qualified accounts. Those plans were found to be promising as the Bureau aims at expanding both the scope of its control over the various governmental and non-governmental units as well as the scope of its programs for the preparation of accountants including those who do not hold a university degree. Based on the results, several recommendations are made. These include: 1- All Audit Bureau accountants should hold the first university degree in accounting and have enough experience in auditing. 2- Continuous training for the accountants is required to improve their capabilities in performing the tasks assigned in accordance with the country's future economic plans, particularly those related to the recent privatization plans.
