أثر إلتزام المراجع الخارجى بقواعد السلوك المهنى على عدالة الربح الضريبى )دراسة ميدانية(

Abstract

Abstract This research aimed to investigate the reasons behind lack of auditors’ commitment to applying the code of conduct and ethics upon undertaking audit tasks and the extent to which such attitude might affect the fairness of tax base figure (tax profit). Moreover, why accounting profit of decreased amounts (the auditor has prepared) transforms into a tax profit with a high amount after being subjected to an audit process by Taxation Chamber.? The research, on the other hand, aimed to verify the causes of such discrepancies, in order to make benefit from this phenomenon in undertaking the required corrective procedures. The research thus acquires a particular significance as to be among the first studies to investigate the reality and behaviors of auditors towards budgets’ preparation pursuant to specific requirements; accordingly, the research anticipates its findings to be the axis of interest to conduct more elaborated researches in the field of committing to the international standards in general, and committing to the code of conduct and ethics in particular. Research methodology used in this research is, however, a descriptive one, owing to research nature. Due to the magnitude of the research community, the research was limited to include auditors’ sector and a very little number of employees working in the Taxation Chamber who have a practical expertise with auditors. In this respect, the research adopted the analytical descriptive approach and hence relevant data were collected through a questionnaire. The research sample, in fact, included auditors sector to which 30 questionnaire forms were distributed and five others were distributed to a very little number of employees working in the Taxation Chamber who have a practical expertise with auditors. Research techniques used to collect data, are the questionnaire and some samples of settlements, which the Taxation Chamber concluded with the auditors, in order to agree upon a taxable net profit amount or in other words, tax base. The research has reached a number of findings the most important of which are the following: Lack of interest of auditors to exert professional due care in performing audit process leads to decrease the audit value, which in turn may contribute to increase the limits of lawsuits launched by financial statements’ users including the Taxation Chamber against auditors, for lack of full commitment to performing their tasks in a satisfied manner. Lack of knowledge of auditors of the simplest level of their rights, that is to say, Lack of knowledge of a minimum degree of their rights, in particular, Lack of knowledge to ensure their independence in terms of dismissal, appointment and determination of fees, on one hand, and acceptance of other business, other than specific audit tasks, on the other, which may affect reaching fair profits. ~ س~ Monopoly of certain auditors of such companies with high profits, or those companies which earned fame in national and international markets, has a noticeable effect on loss of peer competition for other auditors, which based on mere efficiency, professionalism and quality. Lack of commitment to applying professional statutes relating to accountability of auditors, who disregard committing to applying the code of conduct and ethics, and lack of deterrent penalties, against companies which stray from applying legislations relating to appointment, dismissal and determination of fees, lead to disregard of some auditors and companies to reach profit realities. Based on said findings the research recommended the following: The auditor should first evaluate the internal control environment, applied in terms of accounting and administration, as well as evaluating the reputation of companies’ management and previous outcomes thereof, by making sure that these companies are not evading paying tax. Auditors should exert due professional care and conduct such test as to measure the efficiency of those who have a desire to work in audit firms, from among those who are not obtaining professional certificates or a license to practice audit profession and encourage them to sit for the audit practice exam. The research strongly recommended auditors being familiar with a culture of taking cognizance of laws and systems in the first place and committing to applying the code of conduct and ethics upon the preparation of financial statements. Professional organizations, on the other hand, should work to distribute consecutive and renewed audit- related publications. Companies in audit question, should have a keen interest to relate audit fees, directly to such exerted efforts and professional due care in audit, instead of interesting in relating audit fees to independence. Commitment to applying professional statutes relating to accountability of auditors who disregard committing to applying the code of conduct and ethics and inflecting of deterrent penalties against companies which stray from applying legislations relating to appointment, dismissal and determination of auditors’ fees.