Vol 5, No 9 (2017)

The study aimed to identify The Extent to Which Jordanian External Auditor  Comply with The Planning Process for Auditing The Private Jordanian Universities, a questionnaire has been designed for this purpose, distributed to (86) external auditors, the recovered questionnaires and appropriate for analysis reached to (65) questionnaires, with a recovery percentage of (76%), and the questionnaire data was analyzed using the (SPSS), and a number of statistical techniques through descriptive statistics, arithmetic means, standard deviations and percentages. The study hypotheses were tested by T- test. The study found that the external auditor of Jordan shall carry out an audit plan when auditing the private Jordanian universities and the audit plan helps to create a survey list at the university to reach an understanding of the internal control risk. he study has recommended that the work plan must be documented in the client file that the auditor has in his office,  and the need to make comparisons on the financial statements to estimate the deviations and mentioned in the audit plan and document this in the current work file.