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Register a new userThe Auditor as one of the Supervision Authorities on Financial Disclosure of Companies Issuing Securities (Legal Study)
مدقق الحسابات كإحدى جهات الرقابة على الإفصاح المالي في الشركات المصدرة للأوراق المالية ( دراسة قانونية )
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Added by
Aِl-Baath University ورقة بحثية
Publication date
2017
fields
Law
and research's language is
العربية
Created by
Shamra Editor
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تهدف هذه الدراسة إلى بيان النظام القانوني لمدقق الحسابات, بصفته إحدى الجهات التي تتولى الرقابة على الإفصاح المالي, الذي تقدمه الشركة المصدرة للأوراق المالية, و ستتم دراسة الموضوع من خلال تسليط الضوء على الشروط القانونية, التي يجب توافرها في المدقق, و من ثم بيان طبيعة العلاقة التي تربطه بالشركة المصدرة.
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.
Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى توضيح النظام القانوني لمدقق الحسابات كإحدى الجهات التي تتولى الرقابة على الإفصاح المالي الذي تقدمه الشركات المصدرة للأوراق المالية. تتناول الدراسة الشروط القانونية التي يجب توافرها في المدقق، طبيعة العلاقة بينه وبين الشركة المصدرة، وكيف يمكنه بث الثقة في البيانات المالية وفقاً للمعايير الدولية والقانون السوري. كما تتناول الدراسة حدود واجبات المدقق وتحديد متى يكون قد أدى واجبه ومتى يكون قد أخل به، والمسؤوليات التي تترتب عليه في حال الإخلال بواجباته. تتضمن الدراسة أيضاً مناقشة تفصيلية للأعمال التي يجب على المدقق القيام بها، مثل العمل وفق المعايير الدولية، جمع أدلة الإثبات، تنظيم أوراق العمل، تقييم نظام الرقابة الداخلية في الشركة، والإبلاغ عن المخالفات. كما تتناول الدراسة المسؤوليات المدنية والجزائية والتأديبية التي يمكن أن تترتب على المدقق في حال إخلاله بواجباته.
Critical review
دراسة نقدية: على الرغم من أن الدراسة تقدم تحليلاً شاملاً ومفصلاً للنظام القانوني لمدقق الحسابات ودوره في الرقابة على الإفصاح المالي، إلا أنها تفتقر إلى بعض الجوانب العملية التي يمكن أن تواجه المدققين في الواقع. كما أن الدراسة تركز بشكل كبير على الجوانب القانونية والتشريعية دون أن تقدم حلولاً عملية للتحديات التي قد تواجه المدققين في تطبيق هذه القوانين والمعايير. بالإضافة إلى ذلك، يمكن أن تكون الدراسة أكثر شمولية إذا تضمنت مقارنة بين النظام القانوني السوري والأنظمة القانونية في دول أخرى، مما يمكن أن يوفر رؤية أوسع وأعمق للموضوع.
Questions related to the research
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ما هي الشروط القانونية التي يجب توافرها في مدقق الحسابات وفقاً للقانون السوري؟
يجب أن يكون المدقق حاصلاً على ترخيص لمزاولة المهنة من قبل جمعية المحاسبين القانونيين السورية، ومعتمداً من قبل هيئة الأوراق والأسواق المالية، وأن يكون مستقلاً عن الشركة التي يقوم بتدقيق حساباتها.
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ما هي الأعمال التي يجب على مدقق الحسابات القيام بها وفقاً للمعايير الدولية؟
يجب على المدقق العمل وفق معايير التدقيق الدولية، جمع أدلة الإثبات، تنظيم أوراق العمل، تقييم نظام الرقابة الداخلية في الشركة، والإبلاغ عن المخالفات.
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ما هي المسؤوليات التي تترتب على مدقق الحسابات في حال إخلاله بواجباته؟
تترتب على المدقق مسؤوليات مدنية، جزائية، وتأديبية. المسؤولية المدنية تهدف إلى تعويض الأطراف المتضررة، بينما المسؤولية الجزائية تتعلق بالعقوبات التي يمكن أن تفرض عليه، والمسؤولية التأديبية تتعلق بمخالفته لقواعد وآداب المهنة.
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ما هي طبيعة التزام مدقق الحسابات في الرقابة على الإفصاح المالي؟
التزام مدقق الحسابات هو التزام ببذل عناية وليس بتحقيق غاية. يجب عليه بذل العناية اللازمة وفقاً للمعايير الدولية والقانون السوري، ولكن لا يُتوقع منه اكتشاف كل الأخطاء والتحريفات في البيانات المالية.
References used
Eunter. P, (2004) Evaluating internal controls and auditor independence under Sarbanes oxey, financial executive vole 19, N0 7, P35
Alvin A. Arens, Randal J, Elder, Mark S. Beasley, (2004) Auditing and Assurance Services, Glo edition, London, P 76
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