إطار ونطاق مسئولية مراجع الحسابات في ظل معايير المراجعة الدولية )دراسة تقويمية وانتقادية(

Abstract

Abstract The goal of the process of reviewing the financial statements is to enable the External Auditor of the composition and to express an opinion on whether the financial statements of the entity being audited reflect more honest , or presented fairly all material respects the financial position of the entity and the results of operations and cash flows, according to a specific framework for the preparation of financial reports, Thus, the need for independent review has grown in order to improve the flow of information between management and the users of financial statements , ¬ and increase the degree of dependence upon by the various parties that may be used in evaluating the efficiency of management and determine the market value of the shares of the entity being audited . And where exposed references at his or her professional civil liability becomes bound to compensate the damages that may be caused by his mistake to the company or to third parties, and may also be held criminal responsibility when they commit certain acts positive or negative , which criminalized under the law , and finally , you may ask a disciplinary when breach of some professional duties . It can generally divide the responsibility of the auditor into three main sections : civil liability - criminal liability - disciplinary liability . Another angle , can be classified branches of the legal responsibility for the auditor in the following manner : - civil liability towards clients - civil liability towards third-party ( non-clients ) according to the general law - civil liability towards third party in accordance with the legislative acts of the state - criminal responsibility - responsibility for organizations professional ( disciplinary responsibility ) ي , and by the researcher identified the general framework for the study through the study . Where crystallize the research problem in the study of legal liability for the auditor for the efficiency of practicing the profession with references and facilities audited and that the study of ( legal liability - Civil - Criminal - professional ) , derives this research importance of the role of the auditor in light of recent developments in light of the standards audited internally and externally , in terms of : - Scientific importance : through the rehabilitation of moral concepts in the area of the profession in general , and the destination of the audit , in particular. - Practical importance : through the ethical review of the role of the legal responsibility for the auditor through the comparative study and in the performance of their professional duties in depth in ancient literature , especially in Egypt and Sudan . - Therefore, research aims to study : - Legal concepts and terms that affect the legal liability of the auditor in the Arab and Western intellectual . - Identify the method and approach used in the development of the performance auditor in accordance with the rules of law in Egypt and Sudan. - Review of the moral aspect of the auditor in accordance with the charters of the performance of the profession. - The study of natural and determinants of audit under the standards of Egyptian and Sudanese and international . ك This research revolves around several basic assumptions relied upon in problem-solving research , and confirm the objectives and importance of the research are as follows : - Depends on the legal liability a set of rules and laws in the performance of the work of the researcher. - Adopt legal liability for the auditor through each of the plurality of the responsibility ( Civil - professional - Criminal ) . - Based Professional Responsibility for Auditor in front of associations and professional organizations on the level of quality of service rendered . - Standards must be taken in controlling the quality of professional performance for the auditor can even reduce erroneous legal practices . - And it adopted the approach and method of research on the following : - Practical Approach : done by the auditor to make professional care through the study of the criteria on the local and international level . - The scientific method : through the study of cases that occurred during the research period , through what is stated in the standards of Egyptian and Sudanese and international . - Comparisons style : through a study critical of the criteria on the extent of liability of the auditor under its laws ( Egyptian, Sudanese and American ) . - Based upon the researcher has provided the most important findings and recommendations in the analysis of research data researcher critical method in the analysis of research data , has identified some of the results , including the following : - Economic recession has led to a rise in the number of lawsuits filed against the auditors . ل - Non- issuance of the audit profession to unify the application of accounting principles generally accepted in similar situations was an important reason for the lawsuits filed during that time . - Became the auditor responsible for the discovery of all the fundamental distortions in the financial statements , whether due to errors or fraud or false accounting actions . - There is a lack of homogeneity between the elements of accounting and auditing standards with respect to the legal responsibility of the auditor. - Responsible for the discovery of fraud must be located on the responsibility of management, not the auditors. - There are several recommendations saw the researcher show are as follows : - - Must be the study of civil liability for the auditor to both customers and the third party in order to analyze the relationship between the legal alternative to this organization in terms of liability and the extent to which the quality of the review process and the decisions of users of financial statements of the other hand . - Interest in scientific and professional qualification of auditors and the development of their performance and the use of modern technologies in the completion of their business through the development of training programs for workers ongoing audit offices to improve the level of performance and scalability even in line with the ongoing developments in the world of business . - Should be on professional organizations to determine the responsibilities of auditors accurately with the development of the rules and regulations relating to the discovery of fraud and error in financialreporting , so that users can financial reports to trust their opinions and the fairness of these reports in the expression of the centers of financial and business results for the installations . - Professional organizations should do in-depth study of the issues of fraud and error to get to know the previous methods and techniques used in it , and then put the standards and procedures that must be followed to the references in addressing these issues , on which determine responsibility . - The need to exercise control and supervision bodies entrusted with the role in the oversight of the profession and to ensure the development of legislation to prevent fraud and error in the financial statements , as well as the application of sanctions to commit. - The need to impose certain mechanisms by the Securities Commission to control the quality of the performance audit firms approved by the Authority and the extent to which audit mechanisms with international auditing standards . - The auditor should a sufficient understanding of the internal control structure , which includes control , accounting system , and control procedures for the planning review process in order to alleviate the risk of the review process. - The auditor should analyze the control system in order to serve as the main line of defense for the prevention of fraudulent financial reporting , and that investors need to know the results of procedures to assess the strength of this line in order to alleviate the risk of process references.