المسؤولية المدنية لمراجع الحسابات في الشركات
Other Title(s)
Civil responsibility of the corporate auditor
Joint Authors
الربيعي، عبيدة عامر مرعي
محمد صديق محمد
Source
مجلة كلية القانون للعلوم القانونية و السياسية
Issue
Vol. 10, Issue 36، ج. 1 (31 Mar. 2021), pp.104-144, 41 p.
Publisher
University of Kirkuk College of Law and Political Sciences
Publication Date
2021-03-31
Country of Publication
Iraq
No. of Pages
41
Main Subjects
Topics
Abstract EN
The auditor is the main fundamental in the framework of monitoring the work of the joint-stock company, which is characterized by complexity in its work and overlapping among them, and therefore it was necessary to have a person with experience and competence that qualifies him to monitor the work of management in these companies for the benefit of shareholders and within an organizational framework governing his work, in order to achieve the interest of shareholders who are unable to adequately follow up the control due to the ence of the necessary expertise, and as the general shareholders do not meet within the general assembly except once a year, and on the other hand, the interest of the company over control aims to protect it by restricting the right of control to the person of the auditor because all the interference shareholders will lead to obstruction of the company's work, and the auditor's report is the revealing of the company's financial position and the basis for the company's planning, control and appropriate decision-making processes, as it is based on third parties in investment, and from here it was necessary to clarify the limits of civil liability for the auditor and indicate his position Legal and who can claim compensation.
American Psychological Association (APA)
محمد صديق محمد والربيعي، عبيدة عامر مرعي. 2021. المسؤولية المدنية لمراجع الحسابات في الشركات. مجلة كلية القانون للعلوم القانونية و السياسية،مج. 10، ع. 36، ج. 1، ص ص. 104-144.
https://search.emarefa.net/detail/BIM-1271393
Modern Language Association (MLA)
محمد صديق محمد والربيعي، عبيدة عامر مرعي. المسؤولية المدنية لمراجع الحسابات في الشركات. مجلة كلية القانون للعلوم القانونية و السياسية مج. 10، ع. 36، ج. 1 (2021)، ص ص. 104-144.
https://search.emarefa.net/detail/BIM-1271393
American Medical Association (AMA)
محمد صديق محمد والربيعي، عبيدة عامر مرعي. المسؤولية المدنية لمراجع الحسابات في الشركات. مجلة كلية القانون للعلوم القانونية و السياسية. 2021. مج. 10، ع. 36، ج. 1، ص ص. 104-144.
https://search.emarefa.net/detail/BIM-1271393
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1271393