The Audit Committee in Jordan

This paper studies the Act No. 25 of Jordan Security Commission, which is talking
about the Audit Committee. It’s about the regulation and practice of the audit
committee in the Jordanian environment. I focused on the Act itself comparing it,
whenever I could, with other regulations especially in US, Canada, Australia and UK.

The main problems found in this act are:

  1. It failed to give the members of the committee the independence required to
    enable them working effectively.
  2. The act, also, failed in determines the qualifications and authorities given to
    these members.

And, some other problems and matters that are discussed inside… I agreed with some
changes proposed. And, I made some proposals…

Leases – Comprehensive Review


Leasing has grown tremendously in popularity. It’s growing as a way of capital investment. Leasing instead of borrowing. Instead of borrowing money to buy airline, a company leases it. Leasing is most popular in USA, but is growing globally also. The table indicates the estimated value of new lease contracts written during 1994 for various countries (it says that leasing now provides about one-eighth of the world’s equipment financing requirements: (1)


لا تسل عن السعادة التي أتفيأ ظلالها الآن… كيف لا أسعد وهي معي؟! نعم… أتينا هذا المكان كلٌ في سيارته، و لكن كنتُ أشعر بها معي… أراني أمسكُ يدها… أعتنقها… تختلط أنفاسي بأنفاسها…الطريق ما الطريق؟ ما أقصره!!أحقاً نلتقي بعد طول غياب؟

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