This research intends to study the implementation of the ISA 1 and ISA 220 relating
to quality control by the Syrian audit profession. The paper starts by assessing the
importance of quality control in auditing and the international lobbying to rai
se the level of
quality control in the auditing profession through the application of audit standards which
state that flexibility and keeping all relevant circumstances in mind are necessary.
To obtain realistic results, a questionnaire of 23 questions has been distributed to a
sample of 100 Syrian chartered accountants working in the field of companies’ audit. The
distribution of questionnaire has been carried out by the Syrian Association of Chartered
Accountants. The researcher has received 38 valid replies which have been systematically
classified and tested by SPSS package. The results revealing and can be considered
representative of Syrian chartered accountants.
The results reveal that the Syrian performance of chartered accountants falls way
short of any credible implementation of quality control. Basically, this can be due to the
absence of quality control "culture", on the one hand, and the lack of independence, on the
other. This is despite the fact that these two factors (quality control "culture" and the lack
of independence) are considered, by many, the cornerstone of the quality control doctrine.
In so many auditing firms, it was clear that there were no communication channels
between dissatisfied employees and the administration. Furthermore, the level of human
resources was less than satisfactory.
The results indicated that the auditing profession in Syria is not compatible with the
laws and regulations of auditing, namely: the 4years rule and 4 companies rule. Moreover,
auditors do not stand up to the level of satisfaction the investors are looking for.
The study aimed at defining the quality standards of the school
building based on the requirements of the curricula developed in
the first cycle of basic education. The degree of importance of
these standards is considered from the point of view o
f the
teachers of the first cycle of basic education. 3621). A sample of
(188) teachers was selected.
This research aims to stand at the mathematics teacher and the
requirements of preparing specifications, in the light of international
standards, and then get to know the reality of mathematics teacher at
the Faculty of Science of the Baath Univer
sity set up a model and
stand at the goals and modalities of the program accredited courses
followed in his rehabilitation, in order to develop these programs in
the light of new educational roles of the teacher and in light of the
approved global trends in its preparation is a measure to evaluate the
preparation of mathematics teacher and rehabilitation program in
accordance with the standards, , and moving search according to
two windows: the first frame: analytical and descriptive math’s
teacher requirements and prepared to develop programs accordance
to these requirements, frame II: a field application is through a
measure to evaluate the current program setup math teachers in the
Faculty of Science of the Baath University, according to the
opinions of a sample in the faculty, and students teachers of
Mathematics.
The study aimed to determine the degree of availability of
quality standards for the components of the university curriculum
according to the approach of curriculum engineering, from the
point of view of the faculty and technical staff in a number
of
faculties at Al-Baath University, in addition to the difference in
views on the degree of availability of the standards according to
the variable type of college.
