The auditing profession is held to be important in society, due to the various services
it provides for many parties ,through the vocational technical and neutral report of the
external auditor of concerned financial data.
Therefore ,he will be re
sponsible towards those parties legally, professionally and
morally ,and must act in accordance with professional work level (standards),and the rules
and ethics of professional conduct.
In Syria ,the checker works in the field of accounting and auditing ,according to Act
no./33/ of 2009,issued by auditing and accounting council .The research aims to show the
extent of the use of auditors in Syria of the international auditing standard no./570/related
to the continuity of the establishment in its work ,and the presence of essential doubt in its
capacity to continue and the suitability of these indicators with specified indicators in the
above cited standard.
This research work also aims to identify the additional audit procedures followed by
the auditors in the event of the presence of certain circumstances that may affect the
continuity of the business, and the suitability of these specific actions mentioned in the
standard.
The research found that the most important indicators that help auditors assess the
continuity of the establishment, in case there is significant doubt about the ability of the
establishment under consideration to continue, are as follows: the presence of frequent
financial losses, an increase in current liabilities to current assets, delayed distribution of
profits for a number of years. Thus, The most important additional audit procedures carried
out by the auditors will be the analysis and discussion of cash flow and profits with the
management.
This research aimed to identify internet addiction among students of Damascus university-Darra Branch according to the variables of sex, specialization, achievement, economic status, sitting hours surfing the internet and the favorite websites. This
study was done by a descriptive analytic method. The sample was taken randomly of (674 students from all collages and institutes). Internet Addiction Scale (IAS) was built in
this study according to the steps which are used in a scale structure. The results showed the followings: The distribution is normal; there is no relationship between internet addiction and achievement. There is a significant positive relationship between internet addiction and economic statues. Sex factor hasn't any effects on internet addiction. There is no difference in internet addiction according to academic specialization except for some differences between students of literature and students of education, law, science and economy, where students of literature are more addictive. the average of sitting hours surfing the internet is (2.78) degrees out of four degrees, and the social websites had the highest rate of readers.
