The role of an external auditor in tax charging in Syria

This study aimed to explore the role of an external auditor in the process of tax charging where the external audit form as an important factor in the process of taxation in its ability to control the process of taxation and make it smoother and In the preparation of accurate, credible tax returns and therefore reach the real, fair charging of tax that achieves the objectives of the various parties as it works to increase and enhance tax voluntary compliance.

The extent of Syrian auditors' interest in auditing tax compliance when they are applying (ISA) Number (240–250) in the Syrian corporations

This study aims to determine the extent of Syrian auditors' interest in auditing tax compliance when they are applying both the international auditing standard No. 250 which related to the responsibility of the auditor in relation to fraud, including the declare for tax fraud and the international auditing standard No. 240 which related to the responsibility of the auditor concerning the obligation to laws and regulations, including tax laws and regulations the taxes in the Syrian joint stock companies and follow the procedures provided for in both standards in the audit process.

The Role of Governance Rules to Improve the Ability of the References to the Discovery of Fraud in the Financial Statements A Field Study of Companies Listed on the Syrian Securities Commission

This study aims to identify the role played by the rules of corporate governance contribute to the Syrian, in the estimation of the external auditor for the possibility of fraud in the financial statements, and what kind of impact this and any rules more effective. For that it has reviewed the researcher concept of corporate governance, and the concept of fraud in the financial statements, and the responsibility of references appreciation and discovery, according to some international standards and the U.S., has introduced a researcher some previous studies on the relationship between corporate governance and fraud in the financial statements , and to achieve the aim of the research objective knowledge of the role played by corporate governance in the estimation of the external auditor for the possibility of fraud in the financial statements , is designed to form questionnaire includes several cases have been employed to deal with all the hypothesis of the research hypotheses which have been drawn by reviewing previous studies, where the percentage of questionnaires, missed calls 70.97 % showed results study the existence of a positive impact of corporate governance in general and raised the base is different for each of the governance rules independently. The study concludes with some recommendations where the researcher recommended activating governance in companies contributing to Syria through the commitment of all companies listed on the stock and financial markets, the application of the rules of governance well to this application of a positive impact on improving the quality of financial statements, and thus the ability of the external auditor to assess the likelihood of fraud.