دور الهيئات المهنية الفلسطينية في تطوير استراتيجيات تأهيل مدقق الحسابات : دراسة ميدانية على نقابة المحاسبين و المدققين الفلسطينية

الملخص EN

The study aimed to identify the role of Palestinian professional bodies in developing auditor qualification strategies.

The descriptive-analytical study has relied on previous studies and reports, analysis of the results of the field study and hypothesis testing using the statistical program (SPSS).

Results show that there is an effective role for these bodies in activating the profession ethics and keeping pace with global development, providing them with training programs but not periodically and setting up qualifying exams.