دراسة تحليلية لاۤراء المدققين و المحامين حول المسؤولية القانونية للمدقق الخارجي تجاه الطرف الثالث

Abstract EN

The study aimed at examining the extent of auditor's responsibilities toward the third party from the lawyers' and auditors' point of view, and investigating the relative importance of the factors that minimize chances of legal liabilities that face auditors toward the third party from the point of view of auditors and lawyers.

To achieve the objectives of the study, a specially designed questionnaire was distributed to a sample of lawyers and auditors.

Descriptive statistics and Mann-Whitney were used to analyze the data; the results indicated that there were no significant differences between the lawyers' and auditors' opinions regarding the auditors’ responsibility towards the third beneficiary party.

However, the auditors seem to be more supportive than lawyers to increasing auditors’ responsibility toward the third beneficiary party.

Additionally, it appears that there were calculated differences between auditors' and lawyers' opinions regarding to which level the auditor is responsible toward foreseen users of the financial statements, and the lawyers seem to be supportive than auditors to increase auditors’ responsibility toward foreseen users of the financial statements.

Results also indicate that there were statistical differences between auditors' and lawyers' opinions regarding the relative importance of the factors that minimize the likelihood that auditors will face legal liability.