The Extent of Palestinian Auditors' Compliance of International Auditing Standards No. 240 Concerning Auditors' Responsibility for Detecting and Preventing Fraud: An Empirical Study

Monther T. Moamani, Mo’ath Abu Al-Rub


This study aims at identifying the views of the external auditors regarding their responsibility toward detecting fraud and error in Palestine, and to investigate the extent to which Palestinian Certified Public Accountants comply with International Auditing Standard No. (240) concerning their responsibility for detecting and prevention fraud. To achieve study goals, the researchers selected a sample of (104) auditors who are currently working in (81) audit firms in West Bank out of a population of (180) auditors. Eighty six questionnaires were retrieved with an (83%) response rate.
The findings revealed that Palestinian auditors are well aware to their responsibility of detecting fraud and error with an (72.4%) compliance rate. In addition, the results showed significant differences in the respondents’ perceptions of their responsibility to detect and prevent fraud at (0.05) level of significance. This difference was due to academic qualification in favor of high studies’ degree (vs. Bachelor and diploma) degree holders. The findings further revealed that Palestinian Certified Public Accountants adherence to the International Auditing Standard No. (240) with an (78%) rate. Furthermore, no significant statistical differences (at   0.05) were detected regarding other demographic variables of the sample of the study.


Fraud, Error, International Auditing Standards, International Standard on Auditing No. 240, Accounting, Auditing, Auditors, Palestine.

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