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العوامل المؤثرة في الأداء المهني لمراجعي الحسابات الخارجيين في قطاع غزة من دولة فلسطين يوسف محمود جربوع.
Other Title(s)
The factors affecting the professional performance of the external auditors in Gaza-zone from Palestine State
Source
Issue
Vol. 27, Issue 78 (30 Jun. 2005), pp.9-38, 30 p.
Publisher
University of Mosul College of Administration and Economic
Publication Date
2005-06-30
Country of Publication
Iraq
No. of Pages
30
Main Subjects
Business Administration
Financial and Accounting Sciences
Abstract EN
The confidence of the external auditor's opinion on the published financial statements is depending on his professional performance, independence and neutrality in practicing his professional duties.
So, it is necessary from others to provide the auditor their confidence on his opinion to be attributed with integrity and objectivity, to execute his obligations with highest sense of professional efficiency, depending on his knowledge, skill and experience.
The auditor must exercise the professional suspicious in cases of errors, fraud and illegal acts which may be happened.
As the importance of auditing profession is closely connected with the types of services provided to clients and all the beneficiaries of auditing services, so the auditor must comply with quality and the best performance required during the execution of audit work.
The researcher perceives that the auditor must bring to audit process technical competence, integrity, objectivity and independence, to detect material errors which affect the financial position, income statement and to prevent the issue of misleading financial statements in order to earn the public confidence and increase the respect of the financial community for auditing profession.
American Psychological Association (APA)
جربوع، يوسف محمود محمد. 2005. العوامل المؤثرة في الأداء المهني لمراجعي الحسابات الخارجيين في قطاع غزة من دولة فلسطين يوسف محمود جربوع.. مجلة تنمية الرافدين،مج. 27، ع. 78، ص ص. 9-38.
https://search.emarefa.net/detail/BIM-386379
Modern Language Association (MLA)
جربوع، يوسف محمود محمد. العوامل المؤثرة في الأداء المهني لمراجعي الحسابات الخارجيين في قطاع غزة من دولة فلسطين يوسف محمود جربوع.. مجلة تنمية الرافدين مج. 27، ع. 78 (2005)، ص ص. 9-38.
https://search.emarefa.net/detail/BIM-386379
American Medical Association (AMA)
جربوع، يوسف محمود محمد. العوامل المؤثرة في الأداء المهني لمراجعي الحسابات الخارجيين في قطاع غزة من دولة فلسطين يوسف محمود جربوع.. مجلة تنمية الرافدين. 2005. مج. 27، ع. 78، ص ص. 9-38.
https://search.emarefa.net/detail/BIM-386379
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 34-37
Record ID
BIM-386379