اكتشاف الغش و الاحتيال في القوائم المالية و المسؤولية المهنية للمدقق الخارجي : دراسة تطبيقيه في الشركات الصناعية

الملخص EN

The main objective of this research is to identify cases of fraud and fraud in the financial statements and the factors affecting the discovery and professional responsibility of the external auditor in the companies, the research was divided into four topics, the first section included the methodology of research and previous studies, and the second dealt with the theoretical side to determine the concept of error Fraud, reasons and motives to load the external auditor responsible for discovery and the importance of fulfilling this responsibility.

The third topic dealt with the practical aspect of the search variables, where the sample of the research managers and auditors working in the audit offices, The percentage of distribution of the forms was 100%.

The research hypotheses were determined by applying the statistical program (spss) in proving these hypotheses.

In the fourth section, the analysis and interpretation of the results reached on the professional organizations should continue to update the professional standards and rules, and governments should intervene in establishing the necessary laws in order to accurately determine the auditor's responsibility and to inform users of the financial reports within the limits of this responsibility.