The Role of the Independent Auditor in the Society
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Metwally, Sami Wahba (Author) |
| المجلد/العدد: | مج21, ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2017
|
| الشهر: | أبريل |
| الصفحات: | 93 - 121 |
| ISSN: |
2356-8402 |
| رقم MD: | 811046 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
25
| المستخلص: |
The main objective of this study is to formulate the role of the independent auditor in society. To achieve this objective, the study begins by reviewing the major developments of such a role, in the literature, over the last two centuries. After reviewing the literature, an attempt is made to formulate such a role. This formulation of the role of the auditor in society acknowledges the social responsibility of the independent auditor, and hence, the accountability of the auditor for discharging this responsibility. Moreover, this formulation of the auditor's role in society emphasizes that the primary condition for the auditing function is the ethical qualities of independence and accountability for this social responsibility. Therefore, these two qualities have been discussed in this study, in their relation with the role of the auditor in society. Finally, the findings and conclusions of this study have pointed out to the need for further research efforts in this area. Thus, some further research works have been recommended at the end of this study. |
|---|---|
| ISSN: |
2356-8402 |
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