اثر استخدام منهج Six Sigma في تحسين الرقابة على جودة التدقيق الخارجي في الاردن

This study aimed at demonstrating the impact of using the Six Sigma approach in improving the quality control of the external audit in Jordan. In light of this, data were analyzed and hypotheses tested using several statistical methods that included descriptive statistics, regression analysis, One-Sample T-test and ANOVA test. The results of the study showed that all SIX SIGMA standards (commitment and support support, reverse nutrition, measurement, continuous improvement, processes and regulations, and human resources) are highly important in terms of external auditors in Jordan. As well as showing all elements Control of the quality of the audit of financial statements (moral requirements, independence, acceptance and continuing customers with old, appointment of the task team, task, supervision and inspection), highlighted in terms of its importance to external auditors in Jordan. There is a significant impact of an indication (SIX SIGMA) in the controls of the control of the audit of financial statements. The consequences of researchers have reached a range of recommendations, most notably the need to increase the awareness of external auditors by SIXSIGMA through contract workshops and training courses. As well as the need for audit offices The human, material and technical resources necessary for the practical application of the curriculum.