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The extent of the use of the external auditor for ISA /570/ / Field Study In The Syrian Environment /

مدى استخدام مدقق الحسابات الخارجي لمعيار التدقيق الدولي /570/ دراسة ميدانية في البيئة السورية

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 Publication date 2016
and research's language is العربية
 Created by Shamra Editor




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The auditing profession is held to be important in society, due to the various services it provides for many parties ,through the vocational technical and neutral report of the external auditor of concerned financial data. Therefore ,he will be responsible 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 no./33/ of 2009,issued by auditing and accounting council .The research aims to show the 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 the auditors in the event of the presence of certain circumstances that may affect the continuity of the business, and the suitability of these specific actions mentioned in the standard. The research found that the most important indicators that help auditors assess the continuity of the establishment, in case there is significant doubt about the ability of the establishment under consideration to continue, are as follows: the presence of frequent financial losses, an increase in current liabilities to current assets, delayed distribution of profits for a number of years. Thus, The most important additional audit procedures carried out by the auditors will be the analysis and discussion of cash flow and profits with the management.


Artificial intelligence review:
Research summary
تتناول هذه الدراسة مدى استخدام مدققي الحسابات الخارجيين في سوريا لمعيار التدقيق الدولي رقم 570، الذي يركز على استمرارية المنشأة. يهدف البحث إلى تقييم مدى ملاءمة المؤشرات التي يستخدمها المدققون لتحديد الشكوك الجوهرية حول قدرة المنشأة على الاستمرار، وكذلك الإجراءات الإضافية التي يتبعونها في حال وجود أحداث أو ظروف تؤثر على استمرارية المنشأة. توصلت الدراسة إلى أن المؤشرات الرئيسية التي يستخدمها المدققون تشمل الخسائر المالية المتكررة، زيادة المطلوبات المتداولة على الموجودات المتداولة، وتأخر توزيع الأرباح. كما أن الإجراءات الإضافية تشمل تحليل التدفقات النقدية والأرباح مع الإدارة. اعتمد البحث على استبيانات ومقابلات مع مدققين خارجيين في سوريا، واستخدم التحليل الإحصائي لاستخلاص النتائج. أوصت الدراسة بضرورة تحسين الإجراءات المتبعة من قبل المدققين وتفعيل دور جمعية المحاسبين القانونيين السوريين في تحديث معارف المدققين.
Critical review
تعتبر هذه الدراسة مهمة في تسليط الضوء على مدى استخدام معيار التدقيق الدولي رقم 570 في سوريا، إلا أنها تفتقر إلى تحليل عميق لبعض الجوانب العملية لتطبيق هذا المعيار. على سبيل المثال، لم تتناول الدراسة بشكل كافٍ التحديات التي يواجهها المدققون في تطبيق هذا المعيار في بيئة الأعمال السورية المتغيرة. كما أن الاعتماد الكبير على الاستبيانات قد لا يعكس الصورة الكاملة للواقع العملي. كان من الأفضل تضمين دراسات حالة أو أمثلة عملية لتوضيح كيفية تطبيق المعيار في مواقف حقيقية. بالإضافة إلى ذلك، لم تتناول الدراسة بشكل كافٍ تأثير الأزمة السورية على مهنة التدقيق وكيفية تكييف المدققين مع هذه الظروف الصعبة.
Questions related to the research
  1. ما هي المؤشرات الرئيسية التي يستخدمها مدققو الحسابات في سوريا لتقييم استمرارية المنشأة؟

    تشمل المؤشرات الرئيسية الخسائر المالية المتكررة، زيادة المطلوبات المتداولة على الموجودات المتداولة، وتأخر توزيع الأرباح لعدد من السنوات.

  2. ما هي الإجراءات الإضافية التي يتبعها المدققون في حال وجود شكوك حول استمرارية المنشأة؟

    تشمل الإجراءات الإضافية تحليل التدفقات النقدية والأرباح مع الإدارة، ومراجعة شروط إصدار السندات واتفاقيات القروض، وتحليل آخر قوائم مالية مرحلية متاحة.

  3. ما هي التوصيات التي قدمتها الدراسة لتحسين ممارسات التدقيق في سوريا؟

    أوصت الدراسة بضرورة تحسين الإجراءات المتبعة من قبل المدققين، وتحديد ومعرفة الإجراءات الإضافية التي يجب اتباعها في حال وجود شكوك حول استمرارية المنشأة، وتفعيل دور جمعية المحاسبين القانونيين السوريين في تحديث معارف المدققين.

  4. ما هي المنهجية التي اعتمدتها الدراسة لجمع البيانات وتحليلها؟

    اعتمدت الدراسة على استبيانات ومقابلات مع مدققين خارجيين في سوريا، واستخدمت التحليل الإحصائي باستخدام برنامج SPSS لاستخلاص النتائج.


References used
Socol, A. Significant Doubt About The Going Concern Assumption In Audit . Annales Universitatis Apulensis Series Oeconomica, 12(1),291-299,2010
Haron, H. Hartadi, B. Ansari, M, and Ismail, I (2009). Factors Influencing Auditor’s Going Concern Opinion. Asian Academy of Management Journal. Vol 14(1),1-19
International Standard on Auditing (ISA), No. 570, 2003
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