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معيقات تطبيق معايير التدقيق الدولية في الشركات المساهمة الخصوصية المحدودة في فلسطين، و طرق معالجتها
Other Title(s)
Impediments of international auditing standards application in private limited corporations in Palestine and methods of their treatment
Author
Source
مجلة جامعة النجاح للأبحاث-ب : العلوم الإنسانية
Issue
Vol. 30, Issue 5 (31 May. 2016), pp.1035-1072, 38 p.
Publisher
An-Najah National University Deanship of Scientific Research
Publication Date
2016-05-31
Country of Publication
Palestine (West Bank)
No. of Pages
38
Main Subjects
Business Administration
Financial and Accounting Sciences
Abstract EN
This study aimed to identify the impediments of international auditing standards application in Private Limited Corporations in Palestine and find out the ways and methods of their treatment.
The study sample consists of (99) individuals, among of them (51) auditors, and (48) university accounting professors.
The researcher prepared a questionnaire in accordance with the Likert Quintet model.
The results of this study showed the great importance of international auditing standards application in these Corporations, but this application is facing a group of impediments, the most common impediments are the failure of the competent professional associations in doing their role came by (80.88%), lack of adequate awareness among corporations management with the benefits of standards application which came in the same order by (80.88%), in third rank came the paragraph about the difficulty of economic conditions in the Gaza Strip (because of the blockade) by (80.29%), while the paragraph relating to non-availability of necessary scientific qualification for the auditors which came in the last rank by (79.71% ).
The study found a number of procedures to overcome the impediments that limiting the international auditing standards application in Private Limited Corporations in Palestine.The study provided some recommendations which include: the necessity of increasing the awareness level with the benefits of international auditing standards application in Private Limited Corporations, supporting the ways and methods that would contribute to overcome the impediments which prevent their application through doing the role assigned to the competent professional associations and completing the issuance of applications binding laws, in addition to the necessity to rehabilitate and develop the abilities of auditors within the framework of international auditing standards.
American Psychological Association (APA)
نشوان، إسكندر محمود حسين. 2016. معيقات تطبيق معايير التدقيق الدولية في الشركات المساهمة الخصوصية المحدودة في فلسطين، و طرق معالجتها. مجلة جامعة النجاح للأبحاث-ب : العلوم الإنسانية،مج. 30، ع. 5، ص ص. 1035-1072.
https://search.emarefa.net/detail/BIM-798465
Modern Language Association (MLA)
نشوان، إسكندر محمود حسين. معيقات تطبيق معايير التدقيق الدولية في الشركات المساهمة الخصوصية المحدودة في فلسطين، و طرق معالجتها. مجلة جامعة النجاح للأبحاث-ب : العلوم الإنسانية مج. 30، ع. 5 (2016)، ص ص. 1035-1072.
https://search.emarefa.net/detail/BIM-798465
American Medical Association (AMA)
نشوان، إسكندر محمود حسين. معيقات تطبيق معايير التدقيق الدولية في الشركات المساهمة الخصوصية المحدودة في فلسطين، و طرق معالجتها. مجلة جامعة النجاح للأبحاث-ب : العلوم الإنسانية. 2016. مج. 30، ع. 5، ص ص. 1035-1072.
https://search.emarefa.net/detail/BIM-798465
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 1072
Record ID
BIM-798465