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The impact of consulting services on an auditor’s independence : a survey study on audit firms in Lebanon
المؤلفون المشاركون
al-Musawi, Hassan Yusuf
Zarir, Raniya
المصدر
Tishreen University Journal for Research and Scientific Studies : Economic and Legal Sciences Series
العدد
المجلد 39، العدد 2 (30 إبريل/نيسان 2017)، ص ص. 310-330، 21ص.
الناشر
تاريخ النشر
2017-04-30
دولة النشر
سوريا
عدد الصفحات
21
التخصصات الرئيسية
العلوم الاقتصادية والمالية وإدارة الأعمال
الملخص EN
As a result of the knowledge and experience they have, in addition to auditing financial statements for enterprises, auditors sometimes provide consulting services (nonaudit services).
Some of these services might impair the auditors’ independence with regard to the enterprises.
This study aims to identify the role of Lebanese audit firms in providing such consulting services and their impact on the Lebanese auditors’ code of professional conduct.
A well-structured questionnaire of three main domains was used to collect data.
The samples were all members of Lebanese Association of Certified Public Accountants.
The results of the study showed difference of statistical significance within the opinions of the study samples about the impact of consulting services on auditor independence.
The study includes a number of recommendations mainly: 1.
The Ministry of Finance and the Lebanese Association of Certified Public Accountants must augment legislations related to violations and punishments against Lebanese audit firms which fail to comply with their professional duties upon providing consulting services.
2.
The Lebanese Association of Certified Public Accountants should put forth audit control to organize the actual practice of supplying consulting services by audit firms.
3.
Using the method of team auditing instead of individual auditing leads to enhancing auditor independence.
4.
Legislation related to commerce should include some articles which organize the process of changing the auditor, where essential reasons should be presented for a change.
In addition, a change should not be allowed during the financial year which the auditor is auditing to protect and enhance the auditor’s independence
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
al-Musawi, Hassan Yusuf& Zarir, Raniya. 2017. The impact of consulting services on an auditor’s independence : a survey study on audit firms in Lebanon. Tishreen University Journal for Research and Scientific Studies : Economic and Legal Sciences Series،Vol. 39, no. 2, pp.310-330.
https://search.emarefa.net/detail/BIM-848285
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
al-Musawi, Hassan Yusuf& Zarir, Raniya. The impact of consulting services on an auditor’s independence : a survey study on audit firms in Lebanon. Tishreen University Journal for Research and Scientific Studies : Economic and Legal Sciences Series Vol. 39, no. 2 (2017), pp.310-330.
https://search.emarefa.net/detail/BIM-848285
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
al-Musawi, Hassan Yusuf& Zarir, Raniya. The impact of consulting services on an auditor’s independence : a survey study on audit firms in Lebanon. Tishreen University Journal for Research and Scientific Studies : Economic and Legal Sciences Series. 2017. Vol. 39, no. 2, pp.310-330.
https://search.emarefa.net/detail/BIM-848285
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
رقم السجل
BIM-848285
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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