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Abstrakty
The auditor independence is considered as one of the basic standards that the auditing function depends on it, also it is considered as a mile stone and overtcbral column for the function whereas without availability of independence, the auditor reports loss its importance. From another side, providing management services by the same auditor who set up auditing of financial statements still a point of different opinions between the specialists at this field. (fragment of text)
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Strony
273--286
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autor
Bibliografia
- Motawaly M. Al-Jamel, Abdul-Monem M. Abdul-Monem.: Auditing, theoretical frame and imperical field (Cairo: DarAlnahza Alrabia 1976, p. 392.
- Ahmad Nor.: Auditing of accounts in the theory and practice (Beirut: University House of printing, 1984), p. 48.
- Carmichael D.R., Swieringa R.J.: The Compatibility of auditing Independence and Management services - An Identification of Issues, The Accounting Reviewy oct. 1968, pp. 697-705.
- American Institute of Certified Public Accountants (AICPA), Generally Accepted Auditing Standards (AICPA, GAAS), New York, 1954, p. 4.
- Mautz R.K., Sharaf H.A.: The philosophy of auditing, American Association. 1961.
- AICPA, Commitee on management services, Classification of Management services by CPA's (New York 1956), pp. 5-8.
- Mohamed Taufik Mohammed. Internal Control and Modern trends in auditing (Cairo-Dar Al-Safa for printing and publishing, 1989), p. 251.
- Securities and exchange committee (SEC), Accounting Series Release (ASR), No. 126, July 5, 1972.
- AICPA, Committee on management services, statement on management advisory services, No. I. February 1969. As edited in AICPA Professional standards, vol. I, A5 of June 1981.
- Abass Shafii, Studies in auditing, Cairo, without date, p. 111-112.
- AICPA Professional standards, (MS section 101-06), copyright 1975, by American Institute of Certified Public Accountants, Inc.
- AICPA Professional standards, (MS section 160-1), copyright 1981, by American Institute of Certified Public Accountants, Inc.
- AICPA Professional standards, (All section 220), copyright 1981, by American Institute of Certified Public Accountants, Inc.
- American Institute of Certified Public Accountants, Ethics Committee, Opinion No. 12 on Independence.
- Mohammed M. Al-Mekki, The role of accounts auditor in providing management services, unpublished study, a paper at eight scientifie conference of general union of arabic accountants and auditor, Tripoli, March 1989, p. 110.
- Deskins J.W.: Management services and management decisions, The Joiurnal of Accountancy, (Jan. 1965), pp. 50-54.
- Devore M.M.: Compatibility of auditing and management services - A view point from within the profession, The Journal of Accountancy, (Dec. 1967), pp. 36-39.
- Schalte jr. A.A.: Management services: A Challenge to Audit Independence. The Auditing Review, (Oct. 1966), pp. 721-728.
- Hasan Abu Zeaid.: The relation between establishment size, auditing office size and auditor independence.
- Hartley R.V., Ross T.L.: MAS and Audit Independence: An Image Problem. The Journal of Accountancy, (Nov. 1972), pp. 42-50.
- Law of practice the auditing and accounting job in Libya No. 116 from thr year 1973.
Typ dokumentu
Bibliografia
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