إمكانية تبني مدخل التدقيق المشترك من وجهة نظر مدققي الحسابات في قطاع غزة

Abstract EN

The Possibility of Adopting A Joint Audit ApproachThis study aims at identifying the chances of adopting the joint audit approach at the auditing and accounting offices in the Gaza Strip.

The study also aims at identifying the most important advantages of joint auditing, and the difficulties that auditors encounter when applying it.

The study tool was a questionnaire designed for this purpose.

The study sample consisted of auditors operating in auditing and accounting offices in the Gaza Strip.

to achieve the objectives of the study, the researcher used the descriptive analytical approachfor collecting and analyzing data.

The most important findings of the study: After analyzing the findings, the study concluded that working on the application of the joint audit approach improves the quality of the audit process, and focuses on the multiplicity of external audit offices as a professional necessity.

The joint audit approach enhances the issuance of financial reports with joint responsibility.

It was also found that joint auditing has a number of defects; the application of joint audit causes the dependency of each auditor on the reports of the other auditor.

Its application also leads to high costs of the audit process on the company, may create obstacles, most notably the costs of the audit process, and the possibility of leaking the data of the companies under audit.

The most important recommendations of the study: The study recommends the need to work on the application of the joint audit approach because of its many advantages, the most prominent of which is that it works to improve the quality of the audit process.

It is also necessary to work on issuing legislation and regulations regulating the work of joint auditing.

The Palestinian Accountants and Auditors Association should conduct courses and workshops with the aim of identifying the joint audit approach and how to apply it and address the standards that regulate its work.

Conducting future studies on the joint audit approach due to the emergence of its importance in the countries of Europe in particular and the countries of the world in general.