مدى التزام مراجعي الحسابات بأخلاقيات السلوك المهني في مكاتب المحاسبة و المراجعة بمدينة درنة

الملخص EN

The objective of the study was to identify the auditors 'compliance with the ethics of professional conduct in the accounting and auditing offices in Derna.

The aim was to find out whether there were significant differences of opinion regarding the extent of the auditors' compliance with the ethics of professional behavior in the accounting and auditing offices in Derna To achieve the objectives of the study, the descriptive approach was appropriate for the purposes of the study.

The study population is represented by all the auditors working in the city of Derna and according to the accredited offices in the city.

Including the study population, and statistical processing has been conducted to suit the purposes and objectives of the study.

One of the most important findings of the study: the study revealed that the commitment of auditors to ethical principles came high, The study found that there was no significant difference between the variables of the demographic study and the behavioral behavior of the auditors under study.

The study recommended the need to expand the scope of attention to the ethics of professional behavior and the dissemination of a culture of commitment and keep pace with the legislation governing the profession, and the formation of a specialized regulatory body to follow up the commitment of auditors to the ethics of professional conduct through periodic visits and adoption of the results and recommendations of this committee of the monitoring and evaluation, with penalties for violators of this the system.