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Register a new userGeneral Framework of the Auditor of the Public Shareholding Company
الإطار العام لمدقق الحسابات لشركة المساهمة العامة
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Added by
Tishreen University حلقة بحث
Publication date
2022
fields
Low Sciences
and research's language is
العربية
Created by
yousef alawwneh
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هدفت الدراسة إلى تعرف على مدقق الحسابات بشركة المساهمة، وبيان مفهوم وشروط وحقوق والتزامات مدقق الحسابات، وتمثلت إشكالية الدراسة في مدى فاعلية مدقق الحسابات بشركة المساهمة، وتم تقسيم الدراسة إلى مطلبين المطلب الأول – مفهوم وشروط مدقق الحسابات بشركة المساهمة العامة، والمطلب الثاني حقوق والتزامات مدقق الحسابات بشركة المساهمة العامة، ولتحقيق هدف الدراسة تم استخدام المنهج التحليلي، وأشارت الدراسة إلى فاعلية مدقق الحسابات وذلك من خلال مراقبة واطلاعه على سجلات الشركات وإعداد الميزانية وبيان الأرباح والخسائر.
aimed at identifying the auditor of the joint stock company, and the statement of the concept, conditions, rights and obligations of the auditor, and the problem of the study was the effectiveness of the auditor of the joint stock company, and the study was divided into two requirements of the first requirement - the concept and conditions of the auditor of the public shareholding company, and the second demand the rights and obligations of the auditor of the public shareholding company, and to achieve the objective of the study was used the analytical approach, and the study indicated the effectiveness of the auditor through monitoring and informing him of the records of companies and preparing the budget and statement Profits and losses.
References used
المركز القانوني لمدقق الحسابات في شركة المساهمة العامة (دراسة مقارنة)، عبد السلام بن طناف سالم العوائد، رسالة ماجستير، جامعة لآل البيت، سنة 2011، ص17. التنظيم القانوني لمهمة مدقق الحسابات في الشركة المساهمة العامة دراسة مقارنة، معين عمر عبد المؤمن، جامعة العلوم الإسلامية العالمية، سنة 2015، ص22 + ص23.\ راجع مادة 197 من قانون الشركات الأردني. غسان فلاح المطارنة، تدقيق الحسابات المعاصر) الناحية النظرية، دار المسيرة للنشر والتوزيع، عمان، سنة 2006، ص90 +91 أحمد عيسى عبد الحميد الذنيبات، مدى توافق حقوق وواجبات مدقق الحسابات في القانون الأردني مع التشريعات المنظمة للمهنة، رسالة ماجستير، الجامعة الأردنية، ص73+74. علي سيد قاسم، مراقب الحسابات دراسة قانونية مقارنة لدور مراقب الحسابات في شركة المساهمة العامة، دار الفكر العربي بالقاهرة، 1991، ص168. محمود فؤاد فارس، مدى التزام مدقق الحسابات الخارجي بقواعد السلوك المهني في الأردن، رسالة ماجستير، في جامعة آل البيت، 2004 . سميحة القليوبي، (2008) الشركات التجارية، دار النهضة العربية، الطبعة الرابعة، ص 1008. حمد الله محمد حمد الله، (2008) الشركات التجارية، دار النهضة العربية، ص 334. أبو زيد رضوان، (2003)، مبادء علم الإدارة العامة، دراسة مقارنة، دار النهضة، ط3، ص 686. محمود مختار أحمد بريري، (2006)، قانون المعاملات التجارية، دار النهضة العربية، الطبعة الثانية، ص 357. Guyon, Commissaire aux comptes, mission et re sponsabilte, J. Class soc: artcit. Hirsh, stein, op cit p 405, stein, op cit, p 211.
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rovide
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.
The study aims to determine the level of the relationship between creative accounting
techniques applied in shareholding corporations and their motivation through a field study
that was undertaken on the auditors of shareholding companies. To achie
ve the objective of
this study, a questionnaire was designed as a tool to collect data from the population of the
study which is composed of auditors appointed by the Ministry of Finance, and authorized
to audit shareholding companies. The questionnaire was distributed to 300 out of 493
auditors. 125 questionnaires were returned, and 115 questionnaires were suitable for
analysis..
The study showed difference in estimation of external auditor of the degree of
application of Syrian companies for creative accounting techniques in preparing financial
statements due to scientific qualification, the certificate of professional accounting, and
accounting specialization. And a stronger relationship appeared between the influence
technique on the items of the financial position statement and the motivation to achieve
specific figures of profit, and the relationship between political costs avoidance and the
technique of influence on income statement got the second highest on the level of power.
Correlation results between management techniques and their motivation showed that to
achieve a certain motive, management might follow more than one technique, they may
apply, for example, a technique that influence the items of statement of financial position,
statement of cash flows, off-balance sheet financing, in order to achieve specific figures of
profit.
This study aimed to identify the positive aspects to help improve quality internal
audit, including reducing the risk of wiser personal to the authors of the lists to
financial and to identify the efficiency and effectiveness of the internal audito
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the work of staff in all departments and especially with regard to the audit
procedure and the authors of the lists and financial statements of commercial banks
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electronic processing used and the control procedures for the operations of the
Commercial Bank and the extent to which reliability and avoid for personal
provisions erroneous findings of this study to several conclusions and
recommendations, among which was a commitment to good and acceptable
standards of internal auditing standards, especially concerning the characteristics
independence, objectivity, competence and professional due diligence and a link to
the size of the internal audit quality Bank's capital and there is a shortage in the
number of simple internal auditors. The most important recommendations was on
the Jordanian Commercial Banks set a number sufficient internal auditors and
qualified rehabilitation auditors continuously and must be on the Central Bank of
Jordan and the organizers of the work of Jordanian Commercial Banks to issue
further instructions to force banks to comply with the standards of internal audit to
ensure the reduction of the personal provisions for preparers of financial statements
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The main objective of this research is to identify the reality of implementing creative
accounting techniques in Syrian shareholding companies, and evaluating the procedures of
detecting them by the external auditor. To achieve this objective, a fi
eld study is conducted
by using a questionnaire to collect data from auditors accredited by the Finance Ministry
and authorized to audit shareholding companies. The questionnaire is distributed to 300 out
of 493 auditors. 125 copies are returned, and 115 of them are suitable for analysis. This
study concludes that Syrian shareholding companies implement techniques of creative
accounting with varying rates. compared to other techniques, Off-Balance Sheet Financing
technique is ranked first in implementation. This research also shows that the external
auditor does pay enough attention to implementing the procedures of detecting creative
accounting in Syrian shareholding companies.
The research aims to detect the possibility of secondary schools management in the
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(7) of the teaching staff of educational at Damascus and Tishreen Universities and the
Reliability was established by Cronbach – Alpha Reliability at lest (0.7).
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