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. |
| LEADER | 02924nam a22002057a 4500 | ||
|---|---|---|---|
| 001 | 1984083 | ||
| 041 | |a eng | ||
| 044 | |b العراق | ||
| 100 | |a Abdali, Noha Adi |e Author |9 659964 | ||
| 245 | |a The Responsibility of the External Auditor towards Social Auditing: |b An Applied Study in the Dar Oils Factory (Babel - Medhatiya) | ||
| 260 | |b جامعة القادسية - كلية الادارة والاقتصاد |c 2021 | ||
| 300 | |a 154 - 166 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a مراجعة الحسابات |a التدقيق الخارجي |a التقارير المالية |a المؤسسات الصناعية |a العراق | ||
| 773 | |4 الاقتصاد |6 Economics |c 015 |e Al-Qadisiyah Journal for Administrative & Economic Sciences |f Maǧallaẗ al-qādisiyyaẗ li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ |l 004 |m مج23, ع4 |o 0478 |s مجلة القادسية للعلوم الإدارية والاقتصادية |v 023 |x 1816-9171 | ||
| 856 | |u 0478-023-004-015.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1235331 |d 1235331 | ||
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