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01927nam a22002057a 4500 |
| 001 |
1570017 |
| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|9 432253
|a Metwally, Sami Wahba
|e Author
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| 245 |
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|a The Role of the Independent Auditor in the Society
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| 260 |
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|b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
|c 2017
|g أبريل
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| 300 |
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|a 93 - 121
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| 336 |
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|a بحوث ومقالات
|b Article
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| 520 |
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|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.
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| 653 |
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|a تدقيق الحسابات
|a مراجعو الحسابات
|a المسؤولية الاجتماعية
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| 773 |
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|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
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| 856 |
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|u 0541-021-001-029.pdf
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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| 999 |
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|c 811046
|d 811046
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