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Register a new userThe Impact of Advisory Services on Auditor Neutral
أثر الخدمات الاستشارية لمدقق الحسابات على حياديته بتدقيق الحسابات (دراسة ميدانية على مكاتب التدقيق في سورية)
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نتيجة للمعرفة و الخبرة الكبيرة التي يمتلكها مدقق الحسابات، فانه يقوم، بالإضافة للعميل، على عمليات التدقيق للقوائم المالية للموكل، إلى تقديم النصح لإدارات المؤسسات المختلفة، أو مسك دفاتر محاسبية يدوية أو آلية أو تقديم خدمات معالجة البيانات المحاسبية، أو أن يقوم بتقديم الخدمات الضريبية لمكلفي الضرائب في المهن المختلفة، على الرغم من أن تقديم هذه الخدمات المحاسبية يمكن أن تفسد استقلاله بالنسبة لهذه المؤسسات، و لا يمكنه من ثم أن يحافظ على وجهة نظر محايدة أثناء قيامه بعملية التدقيق. و للحد من ذلك قامت المنظمات المهنية العالمية بوضع معايير و قواعد للسلوك المهني يتوجب على أعضاء مهنة التدقيق الالتزام بها. و قد تناول الباحثان ما سبق بشكل نظري، و من ثم بشكل ميداني من خلال توزيع 95 قائمة استبيان على المحاسبين القانونيين المجازين في سورية، و توصلا إلى نتائج التي تؤكد معرفة مدققي الحسابات في سورية للمعايير الناظمة لمهنتهم، و قيامهم بمساعدة موكليهم بالإجراءات المحاسبية و بتقديم الخدمات الضريبية دون التدخل بالقرارات المتعلقة بالمؤسسة أو تقديم الاستشارات و النصح لمديريها.
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.
References used
Robertsone J.c. and Davis F.G., Auditing, forth edition, business publication Inc. plono, Texas, second chapter,1985 page 83
Deliese Philip L., Jaenike Henrey R., Gnospelios Richard A., Montgamery Auditing, tenth edition, john wiley and sons ,1984 page 84
Woolf Emil, Auditing Today, 1990, prentice hall, newyork, page 20,p 6-18 - Handbook for auditors , Mc.Graw-hill book co. Newyork“ Cashin J.A. ,2001
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Abstract
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