أثر الالتزام بمعايير المراجعة الدولية على مقابلة احتياجات أصحاب المصالح : دراسة ميدانية على مكاتب المراجعة الخارجية

Abstract EN

The study aimed to identify the impact of adherence to the general standards of international auditing on meeting the needs of stakeholders.

Identifying a role for compliance with international auditing fieldwork standards in meeting the needs of stakeholders.

Where the problem of the study was that the conflict between the needs of stakeholders and their conflict of seeing their interest in their own perspective, and the lack of interest of audit offices in meeting the needs of stakeholders and working on compatibility between them, which negatively affects the needs of stakeholders, the study reached several results, the most important of which is the auditor’s commitment to the ethical principles of the profession Reduce the collapse of client companies, pay attention to research and applied studies and develop continuously to serve stakeholders.

The study recommended the importance of the auditor’s commitment to development and maintaining the necessary professional competence.