الأزمات المالية و أثرها على مهنة المحاسبة و التدقيق

الملخص EN

The business environment distinguishes by continues development in the various financial transactions which gave it high levels of challenge and complexity, and the financial collapses lack of commitment to standards of ethics and rules of professional conduct also led to negative effects on the local and international economies .

the financial crises global have a direct impact in weakening the trust with accounting and accountants in particular, and some charge with the accounting profession as one of the causes of the crisis, which required the professional actors and governments to intervene to face these crises.

so the research problem that the accounting profession has become the subject of criticism by many of the politicians and economists on the basis of it in the cause of crises, which contributed to the weakening of its position in society, the research aims to find out the chronological view of the crisis and its impact on the profession of accounting and auditing, and showing the different views for and against dealing with financial crises.

One of The most important results that have been reached , that the financial scandals have shown lack of commitment to the ethical standards by the staff of audit firms, crisis the fair value were not the cause of the recent crisis and the role of accounting was limited to reverse the erroneous practices, which means the innocence of the charge of accounting reasons for the emergence of financial crises.