أثر التمكين علي التكامل المهني ما بين المحاسب و المدقق

الملخص EN

Empowerment has recently occupied a considerable position and has gained more attention from the researchers in the previous studies, especially in the management discipline There were several dimensions for the empowerment have revealed .On the other hand, integration in audit field has got attention recently.

Therefore, the current research to shed light on both empowerment and professional integration (Concept, Importance and dimensions) by addressing a range of viewpoints for some of authors and analyze it to be in line with the accounting and auditing perspective.

There forg, a question has been used to Analyze the data in the research.

This research includes four sectors; extractive, industrial, health, education.

In addition, it relies on a number of auditors.

The research reached to the following: there is interest by the management of the sectors and to a reasonable extent the importance of enabling both the accountant and the auditor regarding of laws, legislation and specialization where.

The relative importance of laws and legislation reached 84% and specialization 82% .