استقلالية مدقق الحسابات في التشريعات العربية : دراسة تحليلية مقارنة

الملخص EN

The research aims to study the legislation in a number of Arab States Organization of the work of the auditor focusing in particular on the availability requirements of the standard of auditor independence to show the similarities and differences in the application of this standard among the states under the study, researchers used the approach to descriptive analysis by examining the legislation governing the work of the auditor and the development of the rules of independence from the reality of the laws of the organization of practicing the profession of auditing and monitoring of accounts and other relevant laws according to three axes of the first attached independent virtual.

and the second independent real and the third some factors affecting independence.

and research has come to some conclusions from them, despite the existence of many similarities in the legislation Arab countries.

there was a role clustered to associations and organizations related to the auditing profession in terms of their impact on compliance with independence.

as well as the impact of international standards or domestic-related profession.

There is also a need to update the rules of professional conduct as that keep pace with recent developments the type of services provided by the auditor and private services that have been associated electronic commerce and their impact on independence.