الأبعاد الأخلاقية و الاجتماعية للتدقيق الخارجي و أثرها على مستخدمي التقارير المالية : دراسة تطبيقية لمستخدمي القوائم المالية

الملخص EN

This study aimed to describe the impact of ethical dimensions of external auditing for users of financial reports in Najaf and to identify the most important factors that promote increased confidence in audited financial statements To achieve the objective of the study, the researcher used the earlier studies dealt with the moral aspect of the controller, as well as books and other sources related to the subject, in addition to a field study by conducting personal interviews with those in the decision-making level and know their views on the work of the external auditors of the private sector.

Also been prepared identifying beneficiaries of distributed service checker in Najaf and they ,Employees of banks and employees of private companies and tax authority and a sample of bodies and governmental organizations.

The study found a link between social and ethical dimensions of trust users of financial statements with positive link was at 63.8%, which strengthens the hypothesis.

The researcher has proposed that at the end of a set of recommendations that will urge Auditors to uphold professional ethics.

The audit offices choose helpers who have a sufficient degree of rehabilitation and keep abreast of developments for the modern profession.

The auditor supervises two sultans of assistants and to prepare a policy for guidance and supervision and follow-up actions at all levels to have a reasonable belief that the work performed is appropriate quality standards.

Organizations and professional associations to search for new ways to adjust the ethics as well as the development and modification of audit standards and international accounting standards currently in place to reduce the many options that enable the manipulators of the exploited illegally, or in other words the development or establishment of Constitution for performance and ethics.