مدى التزام مراجعي الحسابات بأخلاقيات المهنة و قواعد السلوك المهني : دراسة تطبيقية على شركات و مكاتب المراجعة في قطاع غزة

الملخص EN

This study aimed to identify the extent of compliance of external auditors in the Gaza Strip with professional ethics and code of professional conduct, which regulate auditors’ behaviors and organize their relationships with clients and stakeholders.

In order to achieve the study objectives, the descriptive-analytical method was used.

A questionnaire was designed as a tool to collect data, which consist of (63) auditors, (54) of them have responded to the questionnaire with a response rate of (85.7%).

The results showed that: Auditors significantly adhere to the basic principles of ethical behavior, which include (integrity, objectivity, professional competence and due care, confidentiality and professional behavior).

Auditors significantly adhere to rules of professional conduct which recommended by (Palestinian Association of Certified Public Accountants) and (Palestinian Accountants and Auditors Syndicate).

Religious, laws and regulations dramatically affect on the degree of auditors’ compliance with the code of professional conduct.

The study recommended that: Issuing a code of professional conduct related to accounting and auditing profession in Palestine according to the Palestinian laws and regulations.

Developing laws and regulations, which relate to auditing profession, with taking into consideration giving more attention to professional ethics.

Add a special course of study with the title of (accounting and auditing professional ethics) in the study plans for accounting departments at Palestinian educational institutions.