معيار استقلال مراجع الحسابات الخارجي وحياده في مواجهة احتياجات العملاء

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(1) 2004 1 ‫ א

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(9) ‫א‬9: ;<012=> ?9#

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(11) א‬9 >‫א‬KL #MI+

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(13) ,‫"א‬Q‫א‬IL= ‫א‬+3<

(14) ‫א‬RQ9#

(15) S >T‫א‬ J#B

(16) RQ‫א‬L 4V 3! >>L = ‫א‬+,‫

(17) א‬9 >‫ א‬WXY‫ א‬+"Z %#

(18) ‫א‬3!

(19) .#IM%

(20) ‫א‬N",‫א‬R ‫א‬M4VPSN

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(22) ‫א‬3![ !. V‫א‬C N

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(24) ‫א‬ ' .#I

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(27)

(28) C N"!.! :% MC=>CL.TfN",‫"א‬M‫\א‬:'NMN"!gh

(29) ‫א‬ ' /‫א = א‬+,‫ א‬9 >‫ א‬%"F! i @I

(30) ‫ א‬N! ]1 ‫<א‬C ، ‫*<א‬C ،R!"! ?‫א‬L j k+# -

(31) ‫ א‬l[

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(35)

(36) ـــــــــــــــــــــــ‬.

(37) 2004 1 ‫ א

(38) אא‬. 100. %"F!C'>>L%"F!i@I

(39) ‫*<אא‬C{R

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(41) א‬9 >T "M

(42) CrC # ‫א‬+,‫ א‬.#I

(43) ‫ א‬$G !C ،# ‫א‬+,‫ א‬Dr

(44) ,‫ א‬Q‫ א

(45) א‬3! "M V‫א‬C ?9#

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(47) ‫ א‬i

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(54) א‬KLC h: ،RL "G = ‫א‬+,‫ & א‬B -

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(56) א‬9 >T‫א‬ 7 {N

(57) ‫א‬C (‫ א‬3! 6W

(58) ‫א = א‬+,‫ א‬VC 9 >‫ א‬#! Oz #t

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(63) א‬5 " # ‫א‬+% -

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(67) ‫א‬KL* y

(68) *WX6M I+

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(70) א‬TC .!#,‫| א‬M V L ~ M T -

(71) ‫א‬C ،F o,‫ א‬."(‫א‬ ;V w>L i .5‫א = א‬+! @+A 3! "!‫ א‬o >‫ א‬i 8,‫א‬ 3! R

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(82)


(84) 101. 2004 1 ‫ א

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(88) (= א‬#

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(91) א‬G = ‫א‬+,‫ א‬9 >

(92) ,‫ א‬Q‫ !א א

(93) א‬o ! 9 >‫

(94) א‬,‫ א‬Q‫ ! א

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(97) C ،I j KWM T ?‫ א‬z KG 7# ‫א‬+,‫א‬ 9 >‫

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(117)

(118) C ،%

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(120) ‫ א‬t! D6 *+S

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(129)

(130) ‫א‬+hN#

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(133) ‫א‬i*+S

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(149) 2004 1 ‫ א

(150) אא‬. 102. D: M 4V ،

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(164) 6

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(202) 103. 2004 1 ‫ א

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(205) ‫א‬K2

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(213) ‫א‬K2

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(218) )B>Li@I

(219)

(220) ‫א =א‬+,tMT (‫א =א‬+,‫א‬ DBIR

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(222) RG+d# M2* *P

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(224) ‫ א‬K2

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(227) ‫

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(240) <

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(249) 2004 1 ‫ א

(250) אא‬. 104. R

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(258) L&P) "M I6

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(266) ‫ 'א‬/‫א‬.5‫א =א‬+!K T3W

(267) C،N<

(268) ‫א‬VN

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(272) ‫ א‬C 72‫ א

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(276) ‫* א‬+S

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(298) 105. 2004 1 ‫ א

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(303) ‫א‬3!!‫א‬،BM+!CL+ L.5‫א‬ KI+

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(307) ‫א‬Y‫א‬.! /‫א‬J#B= ‫א‬+,‫א‬%I J5 # ‫א‬+ % -

(308) ‫ א‬PSN

(309) ‫א‬Y‫ א‬.! /‫ א‬J#B = ‫א‬+,‫ א‬%I \ # C،9 >T‫ א‬## ,‫א‬#

(310) ‫א‬B1

(311) ‫א‬D*S,‫א‬L3!"MV D#^ .! /‫א = | א‬+,‫ א‬%I K* V £

(312) ‫ א‬+1 ‫<א א‬ |SM# ‫א‬+,‫א‬3! F ,‫א‬CB>_‫א‬.!#

(313) ! o ,‫א‬."(‫א‬m n KR

(314) 9 >‫א‬C;V D I C %1991N> # f y\W

(315) ‫ א‬# ‫א‬+,‫ א‬.>! . hL W#

(316) ‫ א‬iC ،h x T‫ <אא‬KPR N

(317) 8,‫ <אא‬4B

(318) = ‫א‬+! K* ‫א‬v DGL % ?9#

(319) ‫א‬C 7,‫א‬C %#

(320) ‫ א‬. V‫ א‬KG B+

(321) ‫ א‬.‫ א‬S >T‫א‬C # ‫א‬+,‫" א‬G # ! .! : % .5‫א‬ (9)KNW,‫א‬ZN

(322) ‫א‬C ‫א‬Y‫א‬ 'W+!‫= א‬$

(323) #

(324) ‫ א‬N",‫ א‬.I9:L N( y+M ‫ <א א‬C i +Z2 +O T .! /‫א = | א‬+,‫ א‬%I KL ،722

(325) ‫ א‬7B>

(326) F TC ، ‫א‬Y‫ א‬.‫א א‬+

(327) ‫< א‬o T = ‫א‬+,‫ א‬KL ,A ،= ‫א‬+,‫ א‬9 >‫א‬ KL,AR2‫ א‬W

(328) ‫א‬J#y+*،

(329) ,‫א‬Q‫א

(330) א‬i'8,‫א‬W5‫א‬ v‫ א‬TC S >T‫א‬C tN

(331) ‫ א‬+f ' RM! : \ #M = ‫א‬+,‫א‬ K+OP 3

(332) ;VCR

(333) 9 >‫א‬KG،.‫א א‬+

(334) ‫א‬ +

(335) ‫א א‬+IY‫ ' אא‬/‫א‬.5‫א =א‬+!%I NR2L* ‫<א‬KP]Q‫א‬+

(336) ‫א‬t!g28% ،RMV= ‫א‬+&<

(337) ‫א‬D#

(338) ‫א‬3 R2LgG8،1,‫א‬.#

(339) ‫]א‬V ‫א =א‬+,‫א‬RGk+# ‫א‬+IY‫א‬ ~N KL ,A D#

(340) ‫ א‬t

(341) |S

(342) ‫ א‬+F B+

(343) ‫ א‬.! /‫ א‬M N #$ %& ' " ! ‫

(344)


(346) 2004 1 ‫ א

(347) אא‬. 106. KmI,‫ <אא‬TB!22I‫!\ א‬ # ‫א‬+,‫א‬.#I

(348) ‫א‬$GdMW2O

(349) WX9!*G‫ !אא‬,‫א‬C

(350) ‫א‬Z#!# ‫א‬+,‫א‬N"! "SM '

(351) 5‫א‬I

(352) ‫א‬N"!"b3WpT-

(353) ‫א‬C،# ‫א‬+,‫א‬.#I

(354) ‫א‬$G K' /‫א =א‬+,‫א‬9 >TNI+1M Aj0+1

(355) ‫א‬N !‫<א‬C

(356) ,‫ א‬Q‫ !' א

(357) א‬o ! O i B* $F

(358) ‫ <; א‬+OM $G i ]M+M 4V ،Q"N

(359) ‫ א‬+ MC 7# ‫א‬+

(360) N",‫ > א‬,‫א‬ 3! F ,‫א@ א‬+A‫ א‬m n 3! N", " ,‫ א‬.‫ א‬2T‫)א א‬M .#I

(361) ‫א‬ 8 G+,‫ א‬Q

(362) ‫ א‬yC

(363) + ,‫ א

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(365) ‫א‬+XB! -

(366) ‫א‬C،7# ‫א‬+,‫א‬ ]1 ¤ ،.5‫ א‬# ‫א‬+! R G` KL ]^ &<

(367) ‫ א‬+!‫ א‬C K8D L3!.#I

(368) ‫א‬$GdM?‫ א‬C'#

(369) 76VB

(370) ‫ "א‬+WM .‫א‬v ! N"* "!‫א‬V‫ א‬DE .5‫ א‬# ‫א‬+, N",‫ > א‬,‫א‬ KVFEC W# ‫א‬+,‫א‬.#I

(371) ‫א‬$G.2W!C%"F! J 9 >‫ א‬#! >‫ א‬A .#IM $G %"F! g 0+1

(372) ‫ \ א‬# -

(373) ‫א‬.

(374) ¥‫א‬m ni@I

(375) C+8‫א‬+!L،7 /‫א‬.5‫א =א‬+! K #,‫<אא‬jN",‫ >א‬,‫א‬R ‫א‬M ،%1975 N> LIGGIO @+A 3! .#I

(376) ‫ א‬$G %"F! % o >‫¦ א‬ y !C 7@9 :T‫א‬g= +$F

(377) ‫|א‬M]B>KLg XL4V (10)KR`KL"N!=I ,‫א‬3# ‫א‬+

(378) e",‫אא?א‬ R2G'

(379)

(380) C،e",‫אא?א‬i‫ <אא‬76VB

(381) ‫]א‬x‫* א‬C # ‫א‬+

(382) N",‫@א א@א‬9 :‫א‬،d1N,‫<אא‬3!C.#I

(383) ‫א‬$F tF (11)KR`=I ,‫אא?א‬3?‫אא‬#!C(‫א‬4V3! BhL# ‫א‬+,‫א‬.#I

(384) ‫א‬$GB#MKL3!x+

(385) R2P

(386) ‫א‬3WpC iC ،‫ א‬r x R2G ،

(387) ,‫ א‬Q‫ א

(388) א‬3! 3 F ,‫ א‬y

(389) G

(390) P! $G K* >>L ]tN ! TBI i &<

(391) ‫ א‬m+#

(392) ‫ א‬KG %#

(393) ‫א‬ ،7# ‫א‬+,‫ א‬3!

(394) ,‫ א‬Q‫ !' א

(395) א‬o ! .#IM 7 3B

(396) ‫ א‬D6 .#I

(397) ‫א‬ Kj'#F

(398) ‫אא?א‬C 9:3!‫ א‬r8M3WpR2G.#I

(399) ‫א‬$G.2W,BN

(400) #$ %& ' " ! ‫

(401)


(403) 2004 1 ‫ א

(404) אא‬. 107. (12)W'*. !9O t§،= ‫א‬+,‫א‬C

(405) ,‫א‬Q‫ !'א

(406) א‬o !73B

(407) ‫ א‬WC‫א‬y ,‫א‬ Kattitude gapRd1C،# ‫א‬+,‫א‬1>‫<א‬FNMKL]^-

(408) ‫א‬.

(409) C,‫א‬ t§،=V‫א‬+,‫א‬C

(410) ,‫א‬Q‫ !'א

(411) א‬o !73B

(412) ‫א‬W'26

(413) ‫א‬y ,‫א‬ Kbelief gap Rd1C،= ‫א‬+

(414)

(415) 5‫א‬.

(416) C,‫א‬ t§،= ‫א‬+,‫א‬C

(417) ,‫א‬Q‫ !'א

(418) א‬o !73B

(419) ‫א‬W4

(420) 6

(421) ‫א‬y ,‫א‬ Kperformance gapRd1C،# ‫א‬+,‫<א‬FNM?FW

(422) ‫א‬y ! KW M# ‫א‬+,‫א‬.#I

(423) ‫א‬$GKL‫<אא‬76VB

(424) ‫]א‬x‫א‬y+C W3! Q‫ !'א

(425) א‬o !.#IM73B

(426) ‫א‬D6 M-

(427) ‫א‬CW

(428) #,‫א‬$G J K

(429) #! t;?‫א‬L= ‫א‬+,‫=א‬1 !C،= ‫א‬+,‫א‬3! "#I -

(430) ‫ א‬.B ‫ א

(431) א‬7 3B

(432) ‫ א‬D6 M -

(433) ‫א‬C W?‫ אא‬$G J KR

(434) '#F

(435) ‫אא?א‬7C،= ‫א‬+,‫א‬3!#!DWS

(436) ,‫א‬Q‫א

(437) א‬3!3 F ,‫א‬

(438) .

(439)

(440)

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(449) 2004 1 ‫ א

(450) אא‬. 108 . 1. - Http: // WWW.ISACA.ORG/ STANDARD / STAND 2.HTM, Copyright © 2002, ISACA, Information systems Audit and control association.. "571 ,3 4 , 5 678 8 3 9+& :5- :* +,- .! + / − 2 3. - Société national de comptabilité: relations dirigeants d'entreprise et commissaires aux comptes, dans: la Revue Algérienne de Comptabilité et d’audit ,n°1, 1ère trimestre 1994, Alger, p36.. ,BCD- ,ED85 FD D G ,3D ,H

(451) D678 .D :>? +@ A 6 − 4 "45−431 ,2000 "3371 ,2000 ,QR? ,S5 T8 ,L M

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(454)


(456)