العوامل المؤثرة على استقلال مراجع الحسابات

الملخص EN

This research paper sought to determine the factors that impact the independence of the accounts checking, as a standard of personal criteria that must be available in the auditor to enable him express his neutral opinion about the credibility of financial lists in the form of a report entitled future accounts checking report.

The aim is to develop and improve the audit profession and know the factors that affect its independence and try to minimize their impacts to improve the financial checking in general.

Through this study we could conclude that there are factors that affect the independence of the accounts’ checking.

They include: the scientific qualification and professional experience necessary to practice the profession, the amount of the fees earned by the auditor for auditing, consulting services, relationship period between accounts checking and institution, competition level between checking offices in getting customers.