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
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|---|---|---|---|
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| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 432253 |a Metwally, Sami Wahba |e Author | ||
| 245 | |a The Role of the Independent Auditor in the Society | ||
| 260 | |b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |c 2017 |g أبريل | ||
| 300 | |a 93 - 121 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a تدقيق الحسابات |a مراجعو الحسابات |a المسؤولية الاجتماعية | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 029 |f Al-Fikr Al-Muhasabī |l 001 |m مج21, ع1 |o 0541 |s الفكر المحاسبي |t Accounting Thought |v 021 |x 2356-8402 | ||
| 856 | |u 0541-021-001-029.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 811046 |d 811046 | ||
عناصر مشابهة
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The Role of Audit Committees in Saudi Arabia - Safeguarding the System of Internal Controls and the Independence of the Internal Auditors
بواسطة: Al Yami, Abd Allah منشور: (2000) -
Auditor Change in the Kingdom of Saudi Arabia : The Case of its Effects on Auditor Independence and the Responsibility of Audit Committees
بواسطة: Alabd Allatif, Sultan Abd Allah منشور: (2000) -
The Role of Internal Auditors in Achieving Sustainability
بواسطة: Metwally, Ahmed Zaky Hussien منشور: (2023) -
The Organizational Climate and its Impact on the Innovative Behavior of Auditors
بواسطة: Abbas, Ali Abdulhassan منشور: (2021) -
The Influence of Corporate Fraud on Management and Employee Behaviour, and the Auditor’s Role in Detecting and Preventing Fraud : A Case Study of one of the Leading Banks in Saudi Arabia.
بواسطة: Bagabir, Mohammed A. منشور: (2013)
