The Auditor as one of the Supervision Authorities on Financial Disclosure of Companies Issuing Securities (Legal Study)

This study aims to clarify the legal system of the as one of the supervision authorities on financial disclosure of the companies issuing securities. This study will be conducted through highlighting the legal conditions which have to be existed in the auditor. Then, explain the nature of relationship between him and the issuing company.

The Role of planning the Audit in Detecting the Significant Irregularities in the financial statements of clients (Field Study in the audit companies and firms at Syria)

The study aimed to test the role of planning in detecting the significant irregularities in the financial statements of the clients in the audit companies and firms, where the research came to provide a knowledge about the concept of planning an it‟s activities, beside its role in increasing the ability of the auditor in detecting the significant irregularities in the financial statements of Clients. In this context, the research community is determined as audit companies and firms, a sample of (60) individuals that are working in the field of auditing in Damascus companies and firms were picked up, finally the researcher reach to a group of conclusions: 1. There is a significant positive correlation between obtaining information about the customer and detecting the significant irregularities in the financial statements of clients. 2. There is a significant positive correlation between obtaining the information of the legal obligations of the client and detecting the significant irregularities in the financial statements of clients.. 3. There is a significant positive correlation between the implementation of the initial analytical procedures and detecting the significant irregularities in the financial statements of clients. 4. There is a significant positive correlation between the assessment of materiality and detecting the significant irregularities in the financial statements of clients.. 5. There is a significant positive correlation between audit risk assessment and detecting the significant irregularities in the financial statements of clients..

General Framework of the Auditor of the Public Shareholding Company

aimed at identifying the auditor of the joint stock company, and the statement of the concept, conditions, rights and obligations of the auditor, and the problem of the study was the effectiveness of the auditor of the joint stock company, and the study was divided into two requirements of the first requirement - the concept and conditions of the auditor of the public shareholding company, and the second demand the rights and obligations of the auditor of the public shareholding company, and to achieve the objective of the study was used the analytical approach, and the study indicated the effectiveness of the auditor through monitoring and informing him of the records of companies and preparing the budget and statement Profits and losses.