مسؤولية المراجعين الخارجيين عن الأزمة المالية العالمية الحالية : دراسة ميدانية

الملخص EN

This research aims at determining the responsibility of external auditors for the occurrence of the current global financial crisis.

This can be achieved by the identification of the most important indicators of this responsibility, and the role of the auditing profession in general and the external auditors in particular.

The current research revealed that: 1 - External auditors are responsible, in somewhat, for the occurrence of current global financial crisis .

This is due to one of two reasons: first, the lack of diligence with expected professional, and thus, the lack of their ability to recognize the financial situation of the companies that under auditing.

The second reason is related to the lack of external auditor's knowledge and low level of the quality of their reports.

2 - The more objective reasons is related to the auditing profession and the low moral level of some of the external auditors, in addition to the weakness of mechanisms for monitoring them.

3 - To solve this crisis, it is not necessary to apply new solutions, but it can simply apply the current rules and recommendations that issued by professional organizations and scientific bodies on the auditing profession properly.

4- Professional organizations and scientific bodies have mechanisms that enable them to provisions of the corporate control and boards, but most or some of these mechanisms are not effective.

However, external auditors can be blamed, in somewhat, for this crisis, because they are responsible for the auditing process of the financial statements of listed companies, and it is necessary to develop their responsibility .