معوقات مهنة تدقيق الحسابات في منطقة السلطة الفلسطينية من وجهة نظر مدققي الحسابات بالتطبيق على الضفة الغربية

الملخص EN

This paper aimed at identifying the obstacles facing the auditing profession in the West Bank as perceived by the auditors themselves, to develop the profession so that it assumes its role.

A questionnaire was distributed to all licensed auditors in the West Bank.

The results show several obstacles.

Some were attributed to the laws organizing the profession including inadequate legislations, a weak judiciary system, failure to exercise disciplinary measures on auditors committing offenses.

Others were related to the Accounting Auditors Association, its failure to take penal measures against auditors breaking the laws, its failure to follow up the reasons for the change of auditors and their problems, as well as its failure to intervene in determining the minimum audit fees and maximum number of clients.

The respondents also noted the Association's failure to serve its members in social and health matters.

Another set of problems was associated with the clients in terms of their failure to realize the real role of the auditing profession, the method of choosing an auditor, the lack of welldefined criteria for remunerations, and the large and foreign firms` preference for the services of auditors affiliated with international auditing firms.

A final set of obstacles was attributed to the tax departments` acceptance of unaudited financial statements and the spread of family businesses and the unprofessional competition among auditors.