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Register a new userFactors Affecting Competitive Ability of the Syrian External Auditor: Field Study
العوامل المؤثرة في القدرة التنافسية للمدقق الخارجي السّوري /دراسة ميدانيّة/
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مريم عبد الحليم( باحث )
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إنّ الهدف الرّئيس للبحث هو التّعرّف على العوامل المؤثرة في القدرة التنافسية للمدقق الخارجي في بيئة الأعمال السّوريّة. لتحقيق هدف البحث تم إجراء دراسة ميدانيّة على مدققي حسابات الشّركات المساهمة السّوريّة عن طريق استخدام استبانة لجمع البيانات من أفراد مجتمع البحث المكوّن من مدققي الحسابات المعتمدين من قبل وزارة المالية، و المسموح لهم بتدقيق حسابات الشركات المساهمة تم توزيعها على (275) مدقق حسابات من أصل (493) مدقق حسابات، استُردّ منها (117) استبانة، و تمّ تفريغ (115) استبانة كونها صالحة للتحليل. توصّل الباحث إلى أنّ العوامل المؤثرة في القدرة التنافسية للمدقق الخارجي السوري هي: مستوى جودة الأداء المهني للتدقيق، و درجة الالتزام بالمعايير الدوليّة للتدقيق، و عملية تحديد أتعاب التدقيق، و حجم مكتب التدقيق، و الخدمات الأخرى التي يقدمها المدقق الخارجي، و وجود النفوذ الاجتماعي للشركاء في مكتب التدقيق، و مستوى تخصص مكتب التدقيق في النشاط أو الصناعة، وجود لجان تدقيق عند العملاء.
The main objective of this research is to identify the Factors Affecting Competitive Ability of the Syrian External Auditor. To achieve the objective of this research, a field study was conducted by using a questionnaire to collect data from the population of the study which is composed of auditors accredited by the Finance Ministry, and authorized to audit shareholding companies. The questionnaire was distributed to 275 out of 493 auditors. 117 copies were returned, and 115 of them were suitable for analysis. The researcher concluded that the Factors Affecting Competitive Ability of the Syrian External Auditor, is the level of audit quality, the preexistent degree of International Accounting Standards, operation of auditors fees definition, size firm, and non audit services, and social influence of accounting firm, industrialist specialize of auditor, and the exist of audit committee at the client.
References used
Albahloul, M. An Internationalization of Auditing Standards and Profession: A Study of International Auditing Standards and International Firms, PhD Thesis, Manchesters School of Accounting and Finance, The UK, 2004
Carcello, J. V., Hermanson, R. H., and McGrath, N. T. Audit Quality Attributes:The Perceptions of Audit Partners,Preparers and Financial Statement User", Auditing:A Journal of Practice and Theory, Vol. 11,Spring , 1992, pp.1-15
Al- Beraidi, A., and Rickards, T. Creative Team Climate in an International Accounting Office: An Exploratory Study In Saudi Arabic, Managerial Auditing Journal, Vol. 18, No.1, 2003, pp. 7- 18
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competitiveness ca
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competitiveness indicators of production which was 0.12 in the most important
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indicator compared with the competitive countries where Syria occupied the
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of marketing researches on the foreign markets, the absence of promotional
programs the restrictions applied by the European Union on the exports of
Syrian olive oil, lack of access to all distribution outlets due to the dependence
of the exported companies on the exclusive agents in the process of distribution
and marketing. The results had recommended that the establishment of a
comprehensive database and accurate studies is very necessary for the Syrian
exported products, in addition to detailed studies about the major and
promising markets to Syrian olive oil exports, iImproving the Syrian business
environment to encourage the foreign direct investment to support the
competitiveness of Syrian olive oil exports.
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external auditor of concerned financial data.
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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
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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
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continuity of the business, and the suitability of these specific actions mentioned in the
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1 - There is a significant correlation between the of the public relations method used by the
departments of private hospitals operating in the Syrian coast and its ability to compete in the
health market.
2 - There is a significant correlation between the types of advertising used by the
departments of private hospitals operating in the Syrian coast and its ability to compete in the
health market.
3 - There is a significant correlation between the of personal selling method used by the
departments of private hospitals operating in the Syrian coast and its ability to compete in the
health market.
4 - There is a significant correlation between the of the sales promotion method used by the
departments of private hospitals operating in the Syrian coast and its ability to compete in the
health market.
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