The Auditor as one of the Supervision Authorities on Financial Disclosure of Companies Issuing Securities (Legal Study)
published by Aِl-Baath University
in 2017
in Law
and research's language is
العربية
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Abstract in English
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.
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