التغيير الإلزامي لمراجع الحسابات الخارجي بين المعارضة و التأييد من منظور بعض التجارب الدولية

الملخص EN

This study aimed to address the issue of mandatory changes in the accounts governor.

By discussing the opinions that supporting this change and those that oppose it, while providing justification for these positions.

This study includes knowledge of the mandatory change of auditor, the mandate of the accounts governor, the factors affecting its change related to the company that is under review, the factors related to the application of audit standards and codes of professional conduct.

As well as the change factors associated with the audit office.

The change in the auditor was also addressed from the perspective of some international experiences.