Auditors' civil liability towards clients under the Jordanian law: Legal and auditing perspectives

Since the emergence of profession, auditors’ liability is recognized as a controversial and loose debating matter (Flores, 2011). This everlasting issue not only differs among contexts but also differ lawsuits. Consequently, an essential step, this research endeavors to provide full understanding extent nature legal according Jordanian relevant regulations. To do so, authors gain capture regulation through qualitative-analytical study. found that in Jordan auditors are subject different standards proof before judiciary. Therefore, judges bound understand peculiar technical-legal liability. Although regulations state clearly auditor obliged compensate for any realized damage or lost profit incurred result errors committed by him/her, it must be borne mind recognized, therefore, entitled compensation under Contract Law. In some cases, might increased one fitness intended purposes, instead reasonable care. Undoubtedly, paper has serious implications construing wording provisions ensuing obligations liabilities thereof.