العوامل المؤثرة على أتعاب المراجع الخارجي

Abstract

Abstract This research investigated the factors affecting the fees charged by external auditor. The research problem is well represented in the following research questions: What is the correlation between the size of the firm in question of audit and the fees charged by external auditors? Does reinstatement of the external auditor for further

consecutive accounting periods in the firm affect what he charges as audit fees? Do internal control systems of the firm affect the audit fees? The research significance thus, stems from the substantial contribution of the same to enrich the conceptual framework of research studies in this field with a view to know the potential implications for the determination of the correlation between audit fees and the degree of external auditor's independence. This is in addition to determine the effect of audit fees on the level of professional performance of the audit function. The research aimed, on one hand, to analyze the factors affecting the determination of audit fees, and the extent of attention of firms subject to audit, to the existence of a direct engagement between audit fees and the exercise of due professional care in the audit process, on the other hand. To effect this trend, statutory laws and regulations should, therefore, be laid down to prohibit such a professional transgressions of external auditors. To achieve the research objectives, the following hypotheses have been tested: First hypothesis: There is a correlation that is statistically significant between the size of the firm in question of audit and the value of the audit fees. Second hypothesis: Reinstatement of the external auditor for further consecutive accounting periods affects the determination of the amount of audit fees. Third hypothesis: There is a correlation that is statistically significant between the efficiency of controlling systems of the firm and the value of audit fees. Fourth hypothesis: There is a correlation that is statistically significant between the tendency of the external auditor to maintain customer retention and the value of the audit fees. To put said facts into effect the research used the deductive approach, the inductive approach, the historical approach and the analytical descriptive approach. The research has reached a number of research findings, the most significant of which are the following: Length of continuity of the external auditor in the firm induces him to conform with management in fear of losing his financial remunerations. Determination of external auditor fees in an objective manner contributes to improve his independence. Continuation of the external auditor for further consecutive accounting periods leads to the establishment of personal relationships, which may affect his independence. The research concluded with a set of recommendations, including the following: The research fully recommended the external auditor should exercise professional skepticism upon the determination of the audit fees. The research highly recommended the fees charged by external auditor being proportional to the time and efforts exerted by him to accomplish and report on the process of audit. The research strongly recommended enacting statuary laws to effect the appointment and change and determination of audit fees, and oblige firms subject to audit to enforce the same and to inflict punishment on firms violate such laws and .regulations المستخلص تناولت الدراسة العوامل المؤثرة على أتعاب المراجع الخارجي. حيث تمثلت مشكلة الدراسة في ما هي العلقة بين حجم الشركة موضوع المراجعة وبين التعاب التي ياتقاضاها المراجعون، و هل إعادة تعيين المراجع الخارجي في الشركة لفترات محاسبية متتالية ياؤثر على تحدياد التعاب التي ياتقاضاها، و هل تؤثر كفاءة النظمة الرقابية للشركة على أتعاب المراجعة. تنبع أهمية الدراسة في المساهمة في الطار النظري لمعرفة الثر المتوقع لعلقة تحدياد أتعاب المراجعة بدرجة إستقللية المراجع الخارجي وكذلك تحدياد أتعاب عملية المراجعة على مستوى جودة الداء المهني لعملية المراجعة. هدفت الدراسة إلي تحليل العوامل المؤثرة على تحدياد أتعاب المراجعة، و إهتمام الشركات الخاضعة للمراجعة بوجود إرتباط مباشر بين أتعاب المراجعة وبين الجهد المبذول