vol 15 no 2,2015

Role of Offices and Audit Firms Operating in Jordan about Audits of Clean Development Mechanisms Projects- Field Study

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Role of Offices and Audit Firms Operating in Jordan about Audits of Clean Development Mechanisms Projects- Field Study

Prof.Dr. Rasha MHD.Anwar Hamada

Department of Economy - Faculty of Economics & Administrative Sciences

Zarqa University - Jordan

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Dr. Moneer Mohammad Nofal

Department of Economy - Faculty of Economics & Administrative Sciences

Zarqa University - Jordan

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Abstract

This study aims to identify the role of the offices and audit firms operating in Jordan about auditing of clean development mechanisms (CDM) projects. In order to achieve this aim; the researchers adopted the method of descriptive analytical suitability of the nature of the study, where the questionnaire was designed as a tool to collect data, where they distributed (140) and retrieved (123) questionnaires. Three questionnaires were excluded because they were incomplete, in answer to the questionnaire, Thus;(120) questionnaire have been analyzed.

The most important findings of the study that the offices and audit firms operating in Jordan do not verify the carbon points arising from the CDM projects, and the issuance of a certificate-based carbon points. It also requires verification of carbon points, the need to spreading the aweness of CDM projects in the community, and to consider the CDM national task involving all parties concerned.

The study concluded a series of recommendations, including: due to the lack of a standard or a a manual of use of scrutiny CDM; researchers recommended the competent authorities the need to integrate their efforts to formulate and develop a standard to guide auditors in the performance of their duties, and the need for offices and audit firms operating in Jordan to work to meet the requirements of accreditation standards as an operating entity by the Executive Board of the CDM; so that they can carry out verification of the carbon points, adoption and issuance of a certificate.

Keywords: Clean Development Mechanism (CDM), carbon points, auditor.

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