IUGJEBS

ISSN 2410-5198
Vol 24, No2, 2016, pp 1-23

)2010/00/00( ‫ تاريخ قبول النشر‬،)2010/00/22( ‫تاريخ اإلرسال‬

*،1
‫ حمدي شحده زعرب‬.‫د‬.‫أ‬
2
‫ محمود بكر عبد العال‬.‫أ‬ ‫مدى التزام مراجعي الحسابات بأخالقيات‬
‫المهنة وقواعد السلوك المهني‬
‫"دراسة تطبيقية على شركات ومكاتب‬
*
"‫المراجعة في قطاع غزة‬
e-mail address: Hzourb@iugaza.edu.ps

:‫الملخص‬
‫هدفت هذه الدراسة إلى التعرف على مدى التزام مراجعو الحسابات العاملين في قطاع غزة بأخالقيات المهنة وقواعد السلوك المهني التي‬
‫ وتم تصميم استبانة وتوزيعها على‬،‫ ولتحقيق أهداف هذه الدراسة تم اتباع المنهج الوصفي التحليلي‬.‫تنظم وتحكم وتضبط سلوكيات المراجعين‬
.)%85.7( ‫) استبانة بنسبة‬54( ‫ وقد تم استرداد‬،‫) مراجع حسابات‬63( ‫مجتمع الدراسة البالغ‬
‫وقد توصلت الدراسة إلى عدة نتائج أهمها أن مراجعي الحسابات يلتزمون بدرجة كبيرة جداً بالمبادئ األساسية للسلوك األخالقي وهي النزاهة‬
‫ كذلك يلتزم مراجعي الحسابات بدرجة كبيرة جداً بقواعد السلوك المهني‬،‫والموضوعية والكفاءة المهنية الالزمة والسرية والسلوك المهني‬
‫ كما ويؤثر االلتزام والوعي الديني‬،‫التي أوصت بها جمعية مدققي الحسابات القانونيين الفلسطينية ونقابة المحاسبين والمراجعين الفلسطينية‬
‫ كذلك فإن القوانين واألنظمة المنظمة‬،‫لمراجعي الحسابات بدرجة كبيرة جداً على سلوكهم المهني واألخالقي والتزامهم بقواعد السلوك المهني‬
.‫لمهنة مراجعة الحسابات تؤثر بدرجة كبيرة على التزام مراجعي الحسابات بقواعد السلوك المهني‬
‫وقد خلصت الدراسة إلى عدة توصيات أهمها ضرورة بذل المزيد من الجهود إلصدار مدونة سلوك أخالقي ومهني خاصة بمهنة مراجعة‬
‫ كذلك ضرورة العمل على تطوير وتحديث القوانين‬،‫الحسابات في فلسطين بحيث تالئم طبيعة القوانين واألنظمة المعمول بها في فلسطين‬
‫ باإلضافة إلى ضرورة ادراج مساق دراسي‬،‫الخاصة بمزاولة المهنة بحيث تعطي مزيداً من االهتمام بأخالقيات المهنة وقواعد السلوك المهني‬
.‫خاص بأخالقيات مهنة المحاسبة والمراجعة في الخطط الدراسية ألقسام المحاسبة في الجامعات والكليات الفلسطينية‬
:‫كلمات مفتاحية‬
.‫ قواعد السلوك المهني‬،‫ المهنة‬،‫ االخالق‬،‫مراجع الحسابات‬

The Extent of Compliance of External Auditor with Etgics and Code of

Professional Conduct "Case Study: Auditing Firms- Gaza Strip"
Abstract
This study aimed to identify the extent of compliance of external auditors in the Gaza Strip with professional
ethics and code of professional conduct, which regulate auditors’ behaviors and organize their relationships
with clients and stakeholders. In order to achieve the study objectives, the descriptive-analytical method was
used. A questionnaire was designed as a tool to collect data, which consist of (63) auditors, (54) of them have
responded to the questionnaire with a response rate of (85.7%).
The results showed that: Auditors significantly adhere to the basic principles of ethical behavior, which include
(integrity, objectivity, professional competence and due care, confidentiality and professional behavior).
Auditors significantly adhere to rules of professional conduct which recommended by (Palestinian Association
of Certified Public Accountants) and (Palestinian Accountants and Auditors Syndicate). Religious, laws and
regulations dramatically affect on the degree of auditors’ compliance with the code of professional conduct.
The study recommended that: Issuing a code of professional conduct related to accounting and auditing
profession in Palestine according to the Palestinian laws and regulations. Developing laws and regulations,
which relate to auditing profession, with taking into consideration giving more attention to professional ethics.
Add a special course of study with the title of (accounting and auditing professional ethics) in the study plans
for accounting departments at Palestinian educational institutions.
Keywords:
Auditor, Ethics, Profession, Code of Professional Conduct.

1 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 1

Enron
258 2008
Arthur
Andersen

Sarbanes-Oxley

576 2006

2 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 (α ≥0.05

12 63

2014
63
8557 54

3 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 SPSS

(One Sample T One Sample K-S

One way ANOVA T- Test)

2010
2012

2008

2011
200

4 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 2004 2006

619
236

2006

Meihami et. al., 2013

5 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 Ussahawanitchakit, 2012

Ardelean, 2013

Lang et. al., 2010

Southeastern

Felipe et. al., 2012

(Mintchik and Farmer, 2009)

6 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 2012
15 881 2005

88 86 2008 2000
3

2012
22 21

325 1994

20 17 1995

109 2010

Bishop

(Bishop, 2013, p.
636).

76 2012

7 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 23 2013

109 2010

IFAC, 2013, p.
11-130

AICPA

(AICPA, 2013, p. 2935)

13 1997

21

IESBA
IFAC

8 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 135

26 2008

112
34

135

31 29 2003
119

8 7

3 1 152

9 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 27

2008
259

25 24 2000

16 2010
1

2 326 1994

2 1990

1998
1999
3

11 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 1

3 2

7451

(One Sample T- T
Test)
5357

3
4653
60

60 3
7054
5
50

05848 05579
0505

05971

11 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 1

81.5 44
18.5 10
T
100 54
3
11.1 6
2
14.8 8
12
42.6 32
89.62 4.48
31.5 17
0.000
100 54
α ≥ 0.05
1855 10 PCPA
2054 11 ACPA
1.11 6 CPA
357 2 ACCA
4653 25
100 54
29.6 16 5
27.8 15 10 5
5 20.4 11 15 10
76.67 3.83 22.2 12 15
0.000 100 54
α ≥ 0.05 13.0 7
37.0 20 3 1
3 24.1 13 7 4
25.9 14 8
100 54
83.72 4.19
0.000

α≥0.05

12 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 2012 3
2006

(Sig.) 2

Sig
1
10 *0.000 13.12 85.19 4.26

2
11 *0.000 12.87 82.22 4.11

3
13 *0.000 7.72 78.89 3.94

4
3 *0.000 12.13 86.30 4.31

5
15 *0.000 5.68 76.67 3.83

6
12 *0.000 11.80 81.48 4.07

7
8 *0.000 13.72 85.56 4.28

8
3 *0.000 12.92 86.30 4.31

9
5 *0.000 13.80 85.93 4.30

10
9 *0.000 16.22 85.38 4.27

11
6 *0.000 15.36 85.77 4.29

12
1 *0.000 16.65 89.62 4.48

13 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 13
6 *0.000 13.93 85.77 4.29

14
2 *0.000 12.71 86.92 4.35

15
14 *0.000 7.61 76.92 3.85

*0.000 18.82 83.72 4.19

α ≥ 0.05

84.4 4.2
0.000
T
3
α ≥ 0.05 3
9
88.30 4.42
2004 0.000 13.83
2012 α ≥ 0.05

4
76.3 3.8
0.000
α ≥ 0.05

14 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 (Sig.) 3

Sig
1
3 *0.000 13.14 87.04 4.35

2
5 *0.000 13.48 86.67 4.33

3
6 *0.000 14.19 84.81 4.24

4
10 *0.000 5.82 76.30 3.81

5
2 *0.000 17.12 87.78 4.39

6
9 *0.000 9.30 81.11 4.06

7
3 *0.000 14.67 87.04 4.35

8
7 *0.000 9.69 83.33 4.17

9
1 *0.000 13.83 88.30 4.42

10
8 *0.000 12.31 82.22 4.11

*0.000 18.91 84.44 4.22

α ≥ 0.05

15 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 α ≥ 0.05

T
84.69 4.23 3
0.000 4
1
α ≥ 0.05 90.74 4.54
0.000
3 α ≥ 0.05

5
2011 80.38 4.02
0.000
(Sig.) 4

Sig
1
1 *0.000 20.94 90.74 4.54

2
2 *0.000 20.14 89.63 4.48

3
6 *0.000 11.19 81.57 4.08

4
3 *0.000 13.54 85.66 4.28

5
7 *0.000 8.36 80.38 4.02

6
4 *0.000 10.12 82.26 4.11

7
5 *0.000 10.30 82.22 4.11

*0.000 17.77 84.69 4.23

α ≥ 0.05

16 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 3

T
79.74 3.99 3
0.000 5
1
81.13 4.06
α ≥ 0.05 05000
α ≥ 0.05

2006
4
3.87 4
8.49 77.41
0.000 Sig
α ≥ 0.05
(Sig.) 5

Sig
1
1 *0.000 11.13 81.13 4.06

2
2 *0.000 11.82 81.11 4.06

3
4 *0.000 11.41 80.00 4.00

4
7 *0.000 8.49 77.41 3.87

5
6 *0.000 9.09 78.52 3.93

17 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 6
5 *0.000 9.75 79.26 3.96

7
3 *0.000 9.94 80.38 4.02

*0.000 13.62 79.74 3.99

α ≥ 0.05

6 (α ≥ 0.05
T (Sig.)
α ≥ 0.05

2011
2008
2006 3
T 6

Sig

0.929 0.090 4.18 4.19

0.779 0.282 4.20 4.25

0.838 0.205 4.21 4.25

0.912 -0.111 4.01 3.99

0.884 0.146 4.16 4.18

7
(Sig.)
α ≥ 0.05

18 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 α≥0.05 (Sig.)

2008
2011
7

Sig

0.107 2.013 3.94 4.31 4.36 4.26

*0.019 3.268 3.92 4.35 4.48 4.33

0.746 0.486 4.10 4.27 4.39 4.26

0.568 0.742 4.00 4.04 3.70 4.10

0.239 1.428 3.98 4.26 4.28 4.25

α ≥ 0.05
α ≥ 0.05

8
Sig.
α ≥ 0505

19 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 8

8 7 4 3 1
Sig

0.387 1.031 4.36 4.11 4.10 4.22

0.066 2.547 4.46 4.31 4.06 4.06

0.990 0.039 4.23 4.27 4.21 4.22

0.101 2.188 3.68 4.08 4.11 4.08

0.844 0.273 4.24 4.19 4.11 4.16

4
1

21 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 2002

. 1993
2008 1
1
1995

2008
2

1059 995 07
2012
1 3

1994

348 321 5 4
2010
3
5
2011

232 187 1 84
2013

2010
2006

248 199 2 07
2008
2

21 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0

 2012
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23 IUG Journal of Economics and Business (Islamic University of Gaza) / CC BY 4.0