The profession of Auditing has started as a personal review method, that is to review the work wither within the person or with others for the purpose of evaluation the work and pinpoint the sequences of any mistakes may had been accrued. It is granted that every work a person do may reflect on a good or bad way, so if it did reflect in a good results then the person will continue on that work, but if it did reflect in a bad results then a person will work in correcting what wrong had been done to prevent it in the future.
In ancient ages Audit was performed through hearing and then it took another form by having another person review the work of another person, In the creek era it was done by a group of people who were called the Board of Audit, In the Roman era the Senate did the auditing and adaptation of accounts.
But the profession as they are known now begun in Europe, especially in Britain, it has emerged in the mid-eighteenth century and established the first Society of Accountants in Edinburgh and Glasgow, Scotland in 1853 and later associations and private institutes of Certified accountants were spread to in British cities.
But in our Arab region the profession started in Egypt in 1909 and then spread in most of the Arab countries during the Mandate period after the First World War.
In Jordan, the law permits to industries in 1933 has mentioned the auditing profession, which means that there are people who were engaged in that profession, and the imposition of fees by 24 dinars according to the law licenses professions for the year 1951, which means it is one of the high-end and costly professions. But the right to practice the profession of auditing was not organized and the only organization was by paying the profession license’s fees.
The first law of practicing the profession of auditing number (10) for the year 1961 has been developed and set a law conditions for practicing the profession, such as that the practitioners must be a member of one of the institutes of Certified Accountants or obtain scientific certificates and practical experience as an auditor, as also the law has permits to certify companies. The law enforcement committee oversees the profession and its decisions shall be by majority and approved by the President of the Audit Bureau. And law has enforced imprisonment for a period not less than six months for the participants of the profession without a license or impose a fine of 200 dinars, or both penalties. The law has canceled all licenses issued by the force of this law and the practitioners re-apply for registration in accordance with the law. During this period 18 person / organization has been certified during the first year of theisuuing of the law.
The Law of the Profession No. (32) For the year 1985 has been issued, which put more details in terms of Practice and required the passing of particular profession exam, as also it gave the name of the committee overseeing the profession Council of the auditing profession, and the law has required the establishment of the Jordanian Association of Certified Public Accountants.
The Association has been established under Article (18) of the Auditing Profession Law for the year 1985 and the Regulation No. (42) For the year 1987 was issued and committed all auditors the membership of the Association in order to practice the profession. .
A law of regulating the accounting profession no. (73) For the year 2003 has been issued in 06.16.2003 in accordance with Article (7) of the Act law, which makes it compulsory to establish Jordanian Association of Certified Accountants. According to Article (46) of the same law, the Association became the legal and factual successor of Jordanians Public Accountants.