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Register a new userThe 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)
أثر استقلال مراجع الحسابات في مصداقية التقارير المالية (دراسة لآراء عينة من مراجعي الحسابات و المحاسبين العاملين في الجهاز المركزي للرقابة المالية في سورية)
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تأتي هذه الدراسة كمحاولة لمعرفة مدى تأثير استقلال مراجع الحسابات في مصداقية التقارير المالية التي يشرف المرجع على إعدادها. تم تقسيم الدراسة إلى جانبين, الأول: و يتناول الجانب النظري عن مفهوم استقلال الحسابات و التأثير المحتمل في حال اختل هذا الاستقلال على مهنية المراجع و أدائه بشكل خاص و بالتالي تأثيره بشكل مباشر في طبيعة التقرير الذي يصدره و الذي يتضمن رأيه بالعملية مما ينعكس بدوره على التقارير المالية النهائية, و الجانب الثاني: هو القسم العملي و يقوم على تجميع البيانات و تحليلها باستخدام أسلوب الاستبانة بوصفها أداة رئيسية لتجميع البيانات, حيث تم توزيع هذه الاستبانة على عدد من المراجعين و المحاسبين المزاولين لمهنة المراجعة و العاملين في الجهاز المركزي للرقابة المالية لمعرفة أثر استقلالية المراجع في مصداقية التقارير المحاسبية المالية النهائية.
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.
References used
LINDBREG,D, BECK,F, 2002 - CPAs’ Perceptions of Auditor Independence: An Analysis of Views Before and After the Collapse of Enron. The Accounting Review, Vol. 3, pp. 602-614
EBIMOBOWEI,A, 2011- (Mandatory Rotation of Auditors on Audit Quality, Costs and Independence in South-South, Nigeria. Master thesis, Yenagoa Bayelsa State Nigeria
DEANGELO, L, 1981 - Auditor Size and Audit Quality, Journal of Accounting and Economics, Vol. 3 No.3, pp. 183-99
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This research assessment of the reality of the work of inspectors of the Central Agency for Financial Control in Syria and study the possibility of adopting auditing standards governmental GAO issued by the General Accounting Office, criteria governm
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methods used by auditors when their appreciation to the entity's
ability to continue, as well as highlighting the obstacles that prevent
auditors from using advanced financial analysis methods to
estimate the ability of the entity to continue.
This study aimed to identify the extent of auditors’ commitment by assessment
risks of material misstatements at financial statement level. To achieve the study objective
a questionnaire was developed that included sub-components of the risks of ma
terial
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Sciences (SPSS) -version No. 21.
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financial statement level, while having a moderate commitment to assess Inherent Risks
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As a result of knowledge and vast experience possessed by the auditors, in addition
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institutions, accounting services or bookkeeping (manual or automatic) or p
rovide
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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.
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