تقييم مدى التزام المدقق الخارجي بمعايير التدقيق الدولية المختصة بتنظيم استخدام عمل المدقق الداخلي والخبير من وجهة نظر مدققي الحسابات الخارجيين في الضفة الغربية بفلسطين
Evaluation of the External Auditor's Compliance with the International Auditing Standers for Organizing the Use of the Work of the Internal Auditor and the Expert from the Point of View of External Auditors in the West Bank in Palestine
وليد يوسف عبد الرسول حجة
Waleed Yousef Abd Al-Rassol Hijjeh
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The aim of this study is to evaluate the extent to which the palestinian external auditor has complied with the international auditing standards that regulate the use of the work of the internal auditor and the expert .In order to achieve the objectives of the study, the researcher used the analytical descriptive method, He also used The questionnaire as a collection tool which was distributed to a sample of (70) auditors, Represinting (36%) of the practicing Auditors , After the collection of the data, it was analyzed using by the statistical packages for social sciences(SPSS) The study concluded the following results: .The evaluation of the compliance of the Palestinian external auditor in1 West Bank / Palestine with the International Auditing Standard No (610 ) regarding the internal audit work was low. An evaluation of the extent to which the external auditor was in compliance with ISA No. .(620), to benefit from the work of an expert was also a low response The evaluation of the expected effects of the external auditor's use of.2 the application of the International Auditing Standards to regulate the use of the work of the internal auditor and the expert was low. The scope of the expected impact of the application of the International Standard No. (620) to benefit from the work of the expert in the first place and in a low degree followed by the first field related to the expected effect of the application of the international standard No.(610) to benefit from the work of the internal audit at a low level.3 The obstacles of using the external auditor to use the work of the internal auditor and the expert were very high. The Technical constraints were primarily high. That followed in the second place by the constraints of the auditor's working conditions, which came into a medium degree. There are no significant statistically differences in the responses of.4 external auditors in West Bank / Palestine to the extent of the external auditor's compliance with international auditing standards according to the following variables: Qualifications, Specializations, Years of experience besides the Professional Certificates. .In light of the results of the study, the researcher recommends included the following: Developing and updating the laws and regulations related to the.1 profession of auditing, especially the laws of licensing external auditors and audit offices. Working on the preparation of a work charter that is a reference to the.2 professional conduct of the internal auditor determines the terms and conditions and parameters of the relationship of the external auditor with the internal auditor and the expert in addition to the procedures of cooperation and communication among them.3 Increasing the compliance with the International Auditing Standards for external auditing in Palestinian Institutions and Companies.