دور أخلاقيات المهنة في تحسين جودة التدقيق الخارجي - دراسة ميدانية

Abstract

This study aims to address the issue of ethics and their role in improving the quality of external auditing, through an analytical, descriptive approach is in theory to address the causes leading to increased attention to ethics in recent times and to the role played by the Commitment to applied in upgrading the external audit practice to the stage of quality which can be achieved only by the availability of elements is the experience and professionalism acquired by the Auditor in the performance of his duties and the external auditor's independence, as well as the reputation of the Audit Office.