التنظيم القانوني لعمل مدقق الحسابات في الشركة المساهمة العامة في التشريع الأردني

الملخص EN

This research is aimed at shedding light on the legal organization of the work of the auditor in the public shareholding company by studying several legal texts in the Companies Law and the law regulating the profession of the auditor in the Jordanian legislation and the French legislation.

This paper also dealt with the methods of appointing the auditor، The way of the constituent body or the judiciary as an exception of the general origin، and then we discussed the ways to terminate his contract by resignation or isolation.

We also touched on shedding light on the rights and obligations that arise from the contract، which are the obstacle of the auditor، explaining the legal texts contained in the law of evil And the Law on the Regulation of the Auditing Profession in Jordanian Legislation.