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

This study aimed to demonstrate the effect of using the Six Sigma method in improving the quality control of external auditing in Jordan. In light of this, data were analyzed and hypotheses tested using many statistical methods that included descriptive statistics, regression analysis, One-Sample T-test and ANOVA test. The results of the study showed that all standards of the Six Sigma approach represented by (commitment and support of senior leadership, feedback and measurement, continuous improvement, processes and systems, and human resources) are of high importance in terms of their importance to external auditors in Jordan. It was also found that all the elements of control over the quality of the audit of financial statements, represented by (ethical requirements, independence, acceptance of new clients and continuity with the old, appointment of the task team and performance of the task, supervision and inspection), are of high importance in terms of their importance to external auditors in Jordan. an‎d it was found that there is a significant effect of the standards approach (Six Sigma) in the elements of control on the quality of auditing financial statements. Based on the results reached, the researchers presented a set of recommendations, the most important of which is the need to increase the awareness of external auditors about the standards of the SixSigma curriculum through holding workshops and training courses. As well as the need for audit offices to provide the necessary human, material and technical resources for the practical application of the curriculum.