مدى مسؤوليات مدقق الحسابات عن القضايا الجدلية في الفكر المحاسبي

الملخص EN

This paper aims to study the limitation of the responsibility of the accounts auditors for the controversial issues in the accountant ideology.

To achieve this objective I examine the hypotheses, which claim that commitment of the accounts' auditors to the international auditing standards promotes their ability to detect cheating and blunder.

To examine the authenticity of the hypotheses , Iuse the inductive, the deductive.the historical and the case study approaches .

The study comes up with many results , the most important of which is that ,the accounts auditors employed in Riyadh city in Saudia Arabia have a good qualification , and professional experience in their work ,which promote their ability to detect cheating ,blunders and forgery in financial lists.

This has been proved by the analysis of the questionnaire ,and the hypotheses tests.

The paper concludes with recommendations in form of work programs related to the study results.