أثر تهديدات التآلف و العلاقات الاجتماعية على استقلالية مدققي ديوان الرقابة المالية الإتحادي : ((دراسة استطلاعية على عينة من معدي البيانات المالية في القطاع العام الحكومي)‎)‎

الملخص EN

The research aims to identify the relationship between the independence of the auditors and the credibility of the audited data and its impact on the decisions of the beneficiaries.

The most important conclusions of this research are that the work pressures of the auditors of the Federal Board of Supreme Audit are difficult and complex, which affects the degree of their commitment to the principle of independence against threats of harmony and social relations.

The researchers also recommended a number of recommendations, the most important of which is the Federal Audit Bureau to adopt a policy of continuous awareness to its auditors on the face of the threats of socialization and social relations and their impact on their independence through training courses.