المشاكل المستجدة لهيئات التدقيق الفلسطينية في بيئة الأعمال المعاصرة : دراسة نظرية تحليلية

الملخص EN

This Study aimed to show the modern problems of the Palestinian audit bodies in the contemporary business environment, by using the analytical approach, and reviewed many previous studies related to the subject.

The study found that the law of auditing profession does not address the main matters pertaining to the profession and the revenues received by these bodies are insufficient to practice their work, and so the organizational objectives are not appropriate to the reality of recent changes insulting.

Accordingly, the study recommended to the legislative bodies to issue modern laws for the profession that suit contemporary challenges, provide material support to Palestinian audit bodies and establish a supervisory council to insure that the audit functions are effectively implemented.