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
Date
24-JUL-17
Authors
وليد يوسف عبد الرسول حجة
Waleed Yousef Abd Al-Rassol Hijjeh
Journal Title
Journal ISSN
Volume Title
Publisher
AL-Quds University
جامعة القدس
جامعة القدس
Abstract
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.
Description
Keywords
المحاسبة والضرائب , Accounting & Taxation
Citation
حجة، وليد يوسف. (2017). 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 [رسالة
ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس. https://arab-
scholars.com/5d5f97