Abstract:The study aimed to identify The Extent to Which Jordanian External Auditor Comply with The Planning Process for Auditing The Private Jordanian Universities, a questionnaire has been designed for this purpose, distributed to (86) external auditors, the recovered questionnaires and appropriate for analysis reached to (65) questionnaires, with a recovery percentage of (76%), and the questionnaire data was analyzed using the (SPSS), and a number of statistical techniques through descriptive statistics, arithmetic means, standard deviations and percentages. The study hypotheses were tested by T-test. The study found that the external auditor of Jordan shall carry out an audit plan when auditing the private Jordanian universities and the audit plan helps to create a survey list at the university to reach an understanding of the internal control risk. he study has recommended that the work plan must be documented in the client file that the auditor has in his office, and the need to make comparisons on the financial statements to estimate the deviations and mentioned in the audit plan and document this in the current work file.

This study aims at identifying the commitment of the Islamic banks working in Jordan to social responsibility as well as the indenturing of the accounting standards to the Islamic banks to disclose their social responsibility in their financial statements. The population of the study consisted of the managers and assistants of the Islamic banks" branches working in Jordan or their deputies as a random sample was chosen from said population. (35) Questionnaires were distributed from which (30) questionnaires were recollected rating at (86%) of the study sample. The most important results of the study were that the Islamic banks perform their social responsibilities towards the local community in which they work in addition to the fact that the Islamic accounting standards care for accounting disclosure for the social dimension in the financial statements of the Jordanian Islamic banks in a periodical and organized manner. The study presented several recommendations such as the necessity of embedding social information in the basic financial statements and revealing the amounts of Zakat and donations in separate items in the income statement, the granted goodwill loans statement and due Zakat amounts.

This study aims to identify the impact of the application of Activity Based Costing (A.B.C.) in the pricing of banking services in the Jordanian commercial banks, and to achieve the objectives of this study a questionnaire was designed and analyzed by (SPSS) program, was used descriptive statistics mean, standard deviation and percentages, as well as use the T-test to test the hypothesis of the study. One of the most important results of the study that the (A.B.C.) system helps in pricing and in compute cost of the banks services.The study recommended that it has to update the hardware and software to suit the (A.B.C.) system, as well as the need to train workers in the Jordanian commercial banks in supervisory positions for the application and implementation of the (A.B.C.) system to help in operations costing and pricing of banking services.

In today’s business environment, financial analysis is considered one of the most reliable tools to judge performance, especially in the banking sector. The present study investigates the financial performance of one of the most famous and highest profitable banks in Jordan, the Arab Bank. It examines the Arab Bank’s financial performance from 2000 to 2019 by adopting the DuPont system of financial analysis of return on equity (ROE) model. This method relies on three main elements, which are net profit margin (NPM), total assets turnover (TAT), and equity multiplier (EM). The main scope of this study is to analyze the profitability and efficiency of the Cooperative for one of the Jordanian banks. Dupont Analysis provides an indicator of the stockholders’ wealth using the ROE index. Secondary data was used by accessing the official website of the Arab Bank and obtaining the financial information by analyzing the annual reports. The study finds that the Arab Bank has maintained stability over two decades with slight fluctuations in the ROE despite the international financial crises. On the other hand, NPM and TAT have witnessed relative strength from 2000 to 2019. Furthermore, EM indicates constant indicators for the period of 2000-2005 while the ratios from 2006 -2019 have diminished, which means the financial leverage of the Arab Bank lately was less dependent on the debts to finance the assets.

Purpose of the study: The purpose of the study was to discuss the impact of the COVID-19 crisis on the economy in general and the audit profession in particular.   Theoretical framework: The study aimed to show the economic effects of the COVID-19 pandemic on the income of auditing firms and the overall performance of the audit profession.   Method: The study relied on a questionnaire as a data collection tool. The questionnaire was designed based on the Likert model to gather the opinions of a group of auditors who represented the population of the study. One hundred sixty questionnaires were distributed, and 152 were retrieved, representing a 95% response rate.   Results and conclusion: The analysis of the data revealed that the economy, including the audit profession, was significantly affected by the COVID-19 pandemic. The income of auditing firms decreased, and there was a decline in performance and the number of visits to customers. Based on the findings, the study recommended reconsidering the approach to dealing with crises in the audit profession to maintain income and performance levels.   Search implications: The study's findings imply the need for further research and exploration into effective strategies to mitigate the negative impact of crises on the audit profession and maintain its financial stability and performance.   Originality value: This research contributes to the existing body of knowledge by specifically examining the impact of the COVID-19 crisis on the audit profession and shedding light on the economic effects experienced by auditing firms. The study offers insights into the challenges faced by auditors during the pandemic and suggests recommendations for better crisis management in the profession.