اثر أداء الخدمات الاستثمارية على مسئولية مراجع الحسابات

عبد الفتاح ابراهيم, محمود; عطية حامد, حسناء; مفتاح محمد العريفي, ايناس

doi:10.21608/alat.2015.214519

اثر أداء الخدمات الاستثمارية على مسئولية مراجع الحسابات "بالتطبيق في منشأت المراجعة في ليبيا"

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

10.21608/alat.2015.214519

المستخلص

The study focused on identifying the nature of the advisory services provided by the auditor, which unlike the traditional audit services And What are the types of these services, And identify the causes of increased interest in such services, And standards for these services, In addition to the study of the responsibility of the Auditor and types, in order to study the impact of the Auditor provide advisory services on the responsibility and independence.
So formulated the problem of the study: What is the impact of the Auditor provide advisory services on the responsibility?
One result of the study is that there are different reasons to provide references for advisory services, including high fess yield, which auditor achieved compared to traditional audit fees.
The study recommended issuing laws in Libya shows how the responsibility of the auditor when providing advisory services and private that there are many shortcomings in Libyan laws is not kept pace with recent developments in the auditing profession.

الموضوعات الرئيسية

مجالات العلوم التجارية وهى فروع الإدارة والمحاسبة والاقتصاد والعلوم السياسية والإحصاء التطبيقي والتأمين

المراجع

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