حدود و مسؤولية مدقق الحسابات عن مدى الثقة في المعلومات المالية على الإنترنت

Abstract EN

The hyperlinks of HTML of Internet have certainly facilitated several practices that may reduce credibility of financial data on net.

Thus, the current study aimed at discussing the degree of financial data credibility on net and to show the liability limits of auditor.

This has been done via studying one of the modern European and American reports.

The researcher tackled he logical conclusion in determining the auditor liability on data of company's website.

The researched showed the most essential practices that may limit the creditability of financial data on net as well.

Some solutions have been proposed to over come such practices.

The researcher referred in conclusion that there is non- liability of auditor of securing the customer's website.

While the reviser may be considered as the liable for revising the financial lists and auditor's report released on customer's website.

These can be true certified by the reviser himself.

The auditor liability should specify the immediate updating to the financial lists due to the meeting of general assembly.

The researcher recommends the rapid developing the skills of audition and liability.