الإبعاد الأخلاقية والاجتماعية للتدقيق الخارجي وأثرها على مستخدمي التقارير المالية دراسة تطبيقية لمستخدمي القوائم المالية

Abstract

AbstractThis study aimed to describe the impact of ethical dimensions of externalauditing for users of financial reports in Najaf and to identify the most importantfactors that promote increased confidence in audited financial statementsTo achieve the objective of the study, the researcher used the earlier studies dealtwith the moral aspect of the controller, as well as books and other sources relatedto the subject, in addition to a field study by conducting personal interviews withthose in the decision-making level and know their views on the work of theexternal auditors of the private sector.Also been prepared identifying beneficiaries of distributed service checker inNajaf and they ,Employees of banks and employees of private companies and taxauthority and a sample of bodies and governmental organizations.The study found a link between social and ethical dimensions of trust users offinancial statements with positive link was at 63.8%, which strengthens thehypothesis.The researcher has proposed that at the end of a set of recommendations thatwill urge Auditors to uphold professional ethics.The audit offices choose helpers who have a sufficient degree ofrehabilitation and keep abreast of developments for the modern profession.The auditor supervises two sultans of assistants and to prepare a policy forguidance and supervision and follow-up actions at all levels to have a reasonablebelief that the work performed is appropriate quality standards.Organizations and professional associations to search for new ways to adjustthe ethics as well as the development and modification of audit standards andinternational accounting standards currently in place to reduce the many optionsthat enable the manipulators of the exploited illegally, or in other words thedevelopment or establishment of Constitution for performance and ethics