معيقات تطبيق معايير التدقيق الدولية في الشركات المساهمة الخصوصية المحدودة في فلسطين، و طرق معالجتها

الملخص EN

This study aimed to identify the impediments of international auditing standards application in Private Limited Corporations in Palestine and find out the ways and methods of their treatment.

The study sample consists of (99) individuals, among of them (51) auditors, and (48) university accounting professors.

The researcher prepared a questionnaire in accordance with the Likert Quintet model.

The results of this study showed the great importance of international auditing standards application in these Corporations, but this application is facing a group of impediments, the most common impediments are the failure of the competent professional associations in doing their role came by (80.88%), lack of adequate awareness among corporations management with the benefits of standards application which came in the same order by (80.88%), in third rank came the paragraph about the difficulty of economic conditions in the Gaza Strip (because of the blockade) by (80.29%), while the paragraph relating to non-availability of necessary scientific qualification for the auditors which came in the last rank by (79.71% ).

The study found a number of procedures to overcome the impediments that limiting the international auditing standards application in Private Limited Corporations in Palestine.The study provided some recommendations which include: the necessity of increasing the awareness level with the benefits of international auditing standards application in Private Limited Corporations, supporting the ways and methods that would contribute to overcome the impediments which prevent their application through doing the role assigned to the competent professional associations and completing the issuance of applications binding laws, in addition to the necessity to rehabilitate and develop the abilities of auditors within the framework of international auditing standards.