Professional bodies supervising the auditing profession in Palestine : its challenges and developments

Abstract EN

The Purpose of this study is to provide new insights on developing professional bodies in Palestine and indicate the role played by these bodies through the attemption of formulate local Palestinian auditing standards and analyze the ethics education supervised by it, and then indicate the role played by the affiliate committees of auditing.

The study concluded that the professional bodies must develop the work by drafting, renewing and updating local standards and contribute to set specific criteria for entry into the profession in terms of scientific qualification and practical skills and act as direct groups to influence the drafting of laws and policies affecting the profession.

The study recommended that the Palestinian legislator should consider the necessity of formulating national auditing standards and give the committees executive powers to take decisions related to the profession.