The Responsibility of the External Auditor towards Social Auditing: An Applied Study in the Dar Oils Factory (Babel - Medhatiya)
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Abdali, Noha Adi (Author) |
| المجلد/العدد: | مج23, ع4 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2021
|
| الصفحات: | 154 - 166 |
| ISSN: |
1816-9171 |
| رقم MD: | 1235331 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The research aims to define the responsibility of the external auditor towards social auditing, and to identify on the principles, procedures, and indicators that underpin social auditing, and shed light on the legislation and laws that stipulate social areas and the responsibility of the external auditor towards them. The researchers relied on the descriptive approach and data analysis in order to determine the impact of social auditing on the work of the external auditor. This type of audit added another work to be received. The responsibility of the external auditor, which led to the impact on his work, and the researchers reached a set of results, the most important of which is the need to disclose social performance and lay the necessary foundations for measuring the effectiveness of social programs and the social performance of business units, and the need to include in financial reports the results of social performance to identify the extent of their social contribution and the extent of their connection to the environment The most important recommendations of the research were the necessity of disclosing social performance and laying the necessary foundations for measuring the effectiveness of social programs and the social performance of business units, and the need to include in financial reports the results of performance. The researcher recommended the necessity of developing external commitment to the rules of professional conduct when doing their work in order to ensure that they perform audit audit cadres by including them in training courses and ensuring their tasks as required of them - and issuing an international standard or Local that includes the intellectual and practical framework for external audit, with a statement of the responsibility of the external auditor in auditing areas or social activities. |
|---|---|
| ISSN: |
1816-9171 |
عناصر مشابهة
-
Compliance of Jordanian External Auditors with International Auditing Standard Number 240 Concerning their Responsibility to Fraud: A Field Study on the Big 4 Audit Firms in Jordan
بواسطة: Hasan, Ibrahim منشور: (2011) -
The External Auditor's Responsibilities for Audit Risks: A Field -Study of a Sample of External Auditors in Constantine
بواسطة: Boulkara, Amina منشور: (2023) -
New Perspectives in Internal Audit Role: What can be Learned from Nestle's Experience
بواسطة: Bouaziz, Nawel منشور: (2020) -
The Efficiency of the Algerian Audit Standards in Increasing the Performance of the Auditors: Field Study on a Sample of Auditors in Ouergla during 2023
بواسطة: Kouskous, Messaoud منشور: (2024) -
the Relationship of the internal and external auditor
بواسطة: Kamel, Olfat Ali منشور: (1987)
