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 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..

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 the organizational dependence of the internal auditor in achieving his professional independence _ a field study on the public sector _

This research aims to verify the role of the organizational dependence of the internal auditor in achieving his professional independence on the administrative and economic public sector in Syria by filling in a questionnaire distributed to a random sample of employees in different sites and centers. The results of the field study confirm the validity of all study hypotheses which say that the internal auditor must be related to one of the parties proposed by the study which are: the Board of Directors, the central body of supervision and inspection, the Central Agency for Financial Control. However The internal auditor dependence to the central body of supervision and inspection had greater attention by the study sample, with a focus on the appointment process, which represents the biggest threat to the professional independence of the internal auditor from the viewpoint of the study samples.

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.

The impact of the independence of the auditor in the credibility of financial reports (Study of the opinions of a sample of auditors and accountants working in the central financial control of Syria)

This study is an attempt to determine the effect of the independence of the auditor in the credibility of the financial reporting which prepared with the supervising of auditor. The study was divided into two aspects: the first, addresses the theoretical side, the concept of the independence of the auditor and the potential impact in the case of a misfire in the independence of auditor professional and his/her performance in particular, and thus it effect directly in the nature of the issued report which includes his/her opinion in the process, which in turn is reflected in The final financial reports. The second aspect is the practical section, it is based on the data collection and analysis using the questionnaire as a key tool for data collection, which distributed to a number of auditors and accountants practicing the profession of auditing representing the financial control to see the impact of the independence of the auditor in the credibility of the final financial reports.

The Impact of Advisory Services on Auditor Neutral

As a result of knowledge and vast experience possessed by the auditors, in addition to the audits of the financial statements, they provide advice to managements of various institutions, accounting services or bookkeeping (manual or automatic) or provide accounting data processing services. sometimes auditors provides tax services, although, the provision of these accounting services can spoil his independence for this unit, and can not, therefore, that maintains a neutral point of view during its review process. To reduce this, many international professional organizations developed standards and rules of professional conduct, must auditors abide by them, the researchers has discussed all above Theoretical and practical, then reached for results confirm knowledge of auditors in Syria of standards that governing their profession, and they help their clients' by provide accounting services and the provision of tax services without intervention decisions relating to the institution or to provide consultancy and advice to managers.