You are on page 1of 20

/

-





.


.





.







) (.



.









.



.


.



.

-:
-


.
-


.


-:
-

.
-

.
-
) (
.


-:
/
-










) ( -:
* /



* /



* /




* /





* / -:
-
-
-

-



-













-


-



-







-




-:
-
)
(
-
.
-
.

/
-:
-
.
- -:
.

.
-
.
- .






.




















.

) (Audit Expectation


) ( Icaa
)
(
)
(
)

(
)

(



:
-


-




)
(

.
)

) ( Stakeholders
.

-:
-

.
-
.
-
.
-
.
- .
-
) (.

)(

.


-:
) ( Consensus


.
) ( Consistency


.
)( Distinctiveness

.




.









) ( ):

(
:
-
-)(Solvency
-
-
-








) / (






) (Thir Party

:
-: ) ( Public Interest Concept



-: ) ( deterrence concept








-:

)( The Concept Of One Court Law For All Professions

)
... (



) (






) (




) ( material negligence




) ( primary beneficiary
) (









beneficiary ordinary

.


.





) ( .



.









.



.

-:

/

-:
-

.
-
.
-
.
- .
/

-

.

-

.
-

.

/

-
.
-


.




) ( )( IFAC
-:
-

) (
.
-



-

.


.
-




.




.
-





)
(.
-


.
-
.
-


.