1- Do the small and medium enterprises employ qualified accountants?
2- Do the small and medium enterprises keep suitable documents?
3- Do the small and medium enterprises keep suitable legal and organized records?
4- Do the small and medium enterprises in Jordan prepare financial statements agree with the international
accounting standards ?
5- Do the small and medium enterprises in Jordan audit their accounts at legal auditor office?
6- Are the qualitative characteristics of the accounting information available in the financial statements of
the small and medium enterprises?
7- Do the small and medium enterprises adopt computerized accounting systems at their work ?