مدى التزام مراقبي الحسابات بأخلاقيات المهنة و قواعد السلوك المهني : دراسة استطلاعية

الملخص EN

The need of users of the financial statements for services of the auditors auditors to assist them in making decisions and by looking at two hypotheses research assumes• The first basic premise: - The auditors' commitment to the ethics of the accounting profession leads to the improvement of the audit process• First Hypothesis: There is a significant relationship between integrity, transparency and the audit process• The second sub-hypothesis: There is a significant relationship between the credibility and the review process• The third hypothesis: There is a significant relationship between the confidentiality and the review process• The fourth hypothesis: There is a significant relationship between professional competence and the audit process• Sub-hypothesis 5: There is a significant significance between independence and review process• The second basic premise: - Adherence to the Code of Professional Conduct by the auditors leads to the audit process.

• Hypothesis: There is a significant relationship between the rules of professional conduct and the review process, therefore the objective of the research is to know the effect of the auditor's commitment of the rules of the professional conduct and the ethics of the accounting career in decreasing the gap through making questionnaire for some auditors * The research methodology: theoretical Approach: The inductive method will be adopted through the survey of scientific resources from books, journals, research, master's and doctoral dissertations in libraries and from the Internet.

Practical side: The descriptive and analytical approach will be based on "the data extracted from the expert reports after being reviewed and interviewed The researcher has reached some conclusions , the most important one is the auditors commitment to the ethics of the audit career and the rules of professional conduct enhances the confidence of the beneficiaries and contributes to narrowing the gap The most important recommendations are enhancing the profession ethics , determining the ethical politics that auditors should fallow , and training the offices workers to face the difficult ethical troubles.

The auditor shall be independent and impartial in the process of expressing his opinion on the fairness and validity of the financial statements.

Verify the extent to which the auditor acts fairly and objectively through the auditor's compliance with the Code of Professional Conduct.

The auditor performs the audit in accordance with international accounting standards and international and local auditing standards, particularly with regard to disclosure and financial reporting.

Verification of the efficiency of the auditor and the necessary professional attention through the formation of committees by the Association of Accountants and Auditors to undertake the examination of financial reports issued by the underwriter.

Verification of the obligation to pay and his remuneration in accordance with the instructions of the Council of the profession and not violate the rights of colleagues in the profession, and its commitment to contractual and legal terms with the client and not provide professional consulting services intersect with his work to audit the client himself.

not enter into with the stakeholders interests detrimental to the interest of the company in favor of a particular party and its obligation to provide information at the right time and full credibility and not disclose the secrets of the company or the client to any other pa