Assistant Professor, National Irbid University, Jordan
Online published on 19 August, 2014.
This study aimed to describe the extent to which the external auditors in service sector companies contribute to the Jordanian international auditing standards so that the obligation is not a new innovation to the profession, and the results of the study showed that there is a extent of the external auditors and the obligation to use international accounting standards which affected the outcome of both the trading volume and stock increase