The study aimed at identifying the method of joint auditing of the financial
statements and the stages that must be carried out to complete the audit process using the
statistical survey.
To achieve this objective, a field study was carried out th
rough the creation of a
questionnaire distributed to a sample of practicing auditors according to the Association of
Chartered Accountants in Damascus, and then analyzing the results and testing the
hypotheses using SPSS.
And research found the following results: There is the role of the joint audit in
raising the efficiency of the use of a preview qualities in the audit and special evaluation of
test results jointly.
There is a role for joint auditing in raising the efficiency of the use of the
examination of variables in the audit, especially the assessment of relative importance in a
joint manner.
There is a role for joint auditing in raising the efficiency of determining the size of
the sample and the factors affecting it, especially the acceptable risk rate in common.
There is the role of the joint audit in reducing the risk of use of statistical sampling in
audit, special audit is divided between the auditors' joint accounts on the basis of the
applicable auditing or corporate functions business cycles.
The main objective of this research is to identify the Factors Affecting Competitive
Ability of the Syrian External Auditor. To achieve the objective of this research, a field
study was conducted by using a questionnaire to collect data from the po
pulation of the
study which is composed of auditors accredited by the Finance Ministry, and authorized to
audit shareholding companies. The questionnaire was distributed to 275 out of 493
auditors. 117 copies were returned, and 115 of them were suitable for analysis.
The researcher concluded that the Factors Affecting Competitive Ability of the
Syrian External Auditor, is the level of audit quality, the preexistent degree of International
Accounting Standards, operation of auditors fees definition, size firm, and non audit
services, and social influence of accounting firm, industrialist specialize of auditor, and
the exist of audit committee at the client.
The main objective of this research is to identify the reality of implementing creative
accounting techniques in Syrian shareholding companies, and evaluating the procedures of
detecting them by the external auditor. To achieve this objective, a fi
eld study is conducted
by using a questionnaire to collect data from auditors accredited by the Finance Ministry
and authorized to audit shareholding companies. The questionnaire is distributed to 300 out
of 493 auditors. 125 copies are returned, and 115 of them are suitable for analysis. This
study concludes that Syrian shareholding companies implement techniques of creative
accounting with varying rates. compared to other techniques, Off-Balance Sheet Financing
technique is ranked first in implementation. This research also shows that the external
auditor does pay enough attention to implementing the procedures of detecting creative
accounting in Syrian shareholding companies.