التأهيل العلمي و العملي للمراجع في ظل تطبيق معايير المراجعة الدولية : دراسة تحليلية

الملخص EN

The study aims to study the work of the auditor by focusing on the criterion of vocational and practical qualification as a general criterion that contributes to the confidence in expressing opinions about the financial statements.

The study also aimed to know the availability of the requirements of the scientific and practical qualification component in the international auditing standards.

That the standards of international auditing did not specify a standard for the scientific and practical rehabilitation of the references, but listed in several paragraphs the rules governing it.