587090a2c32de 1

The Impact of the External Auditor in Improving the Reliability of
Accounting Information Quality in Kuwaiti Zakat House
‫إ اد ا‬
‫و از‬
( 400920190) ‫ا ا‬
‫إ اف‬
‫ر‬%- ‫اه‬,‫ ا"! إ‬# ‫ر‬%&‫ا*)&ذ اآ‬

!"
#"
$
2012 % ' / %
‫ب‬
‫ج‬
‫د‬
‫‪
(
$‬‬
‫

) ( ‪

! "#
$
$
%% &
$ '%‬‬
‫

‪

&* ! +%
)
, #* +* % -./‬‬
‫
‪' %
* ## 0* " + %

1
&
% %‬‬
‫
'
)"‪.‬‬
‫ *‪4)
$
5
6/*

"7 +$
)
3$ #‬‬
‫
‪ + )* - $
+ +$
+
8
9‬‬
‫!‪."%
* .) 6

,%‬‬
‫ ;‪4)
$ -
$
:

"
! ! +%
) #* +* %‬‬
‫
‪6/* "9
)* -
/9
'
% 5 < 9‬‬
‫ ‪."
)%
%‬‬

)*+
: ! ./

&*
%
+ %< >)
%$ $
<?
%
#
;% @A +
4
C9
19
5
% + +8
% - B
- ,
1

;% %< -
1#
-
* %
$D +
F/ %* +* $ 6E 6$

+%

-
%
1
#

:;
) -
"3% "<
,$

%%! ,* B "

#
* -+

@;%
" >
1#
%

%$ * +

#
* )
%
"
%, !
/* " G
% .%
‫و‬

H#
>
9
%) -
;
%$ +
5

6#
:; 9
# 1 %) +
;%
(($ .($
/
0
' 12
*
+
%
1 $
I;
:
",!
#
)
J 6
8

@
:

5
)9
5
& $
K L>
F ,%8
K L>
4
! ( : " '
2 1M1
4 5*

) 2M1
5

H
* 3M1
5

* 4M1
7

/ 5M1
8

N% 6M1
9 5
8
;$
7M1
11

8M1
‫ز‬
11

9M1
(
,
5%
#+ :% '
13 1M2
14 4
; 2M2
16 4
H
* 3M2
17 4
+ O H53 4M2
18 4
P
%* 5M2
22 4
; 6M2
25 4
% Q>* 7M2
34 Q>9
F
"<O

$
8M2
39
$

9M2
52
$ Q 4
$9
10M2
56 $

11M2
64 ,%

12M2
73 #

+

, 13M2

0% :6 '
75

R% 1M3
75 %

. 2M3
77

"
* 3M3
77 "
9
< 4 4M3
79 58
$
5M3
80 $
%
. 1 * 6M3
%
8.% :7
'
84

% L5> 1M4
89

K ;
68
R5% 2M4
103

/ >
R5% 3M4
‫ح‬
J% J! J 4; (One way Anova) &9

+
R5% 4M4
108
<
%$
A

$ #

8.% $% :/ '

114 R5%
)% 1M5
119
2M5
7

123 $
K .

128 ,%8
K .

9
133

. ;$
$
(1) 4
139

%
(2) 4
145

%
6* (3) 4
146 < 0! .+ 8.% (3)
.
' %!
73

, (1M2)
76
"
,
%
P (1M3)
78
%
9
@# (2M3)
79

K <
Q$ (3M3)
84 $
1

% ., (1 M4)
85 $
O
1

% ., ( 2 M4)
86 &)
>
1

% ., ( 3 M4)
87 ;3

1

% ., (4 M4)
‫ط‬
88 %

)
1 %$
., ( 5 M4)
%
9
$

%

( 6 M4)
90 >

4 "6; <U) 9
#
K
(%
%
9
$

%

( 7 M4)
93 >

4 Q#
<U) %<
#
K
('/
%
9
$

%

( 8 M4)
>

4
,% <U) V <
#
K
96
(';)
%
9
$

%

(9 M4)
99 >

4
,
<U) .

#
B K
(%
F

#
%
9
$

%

(10 M4)
101
.
B K

R5% (11 M4)
103
+ %
>

4 "6;

$

%
>
R5% (12 M4)
105 + '/ >

4 Q#

$


%
>
R5% (13 M4)
106
+ ';) >

4
,%

$

%
>
R5% (14 M4)
107
+ %
F

# >

4
,
‫ي‬

$

% ! 4; (One way Anova) +
R5% (15 M4)
109
<
%$
A

$ W,$

112 Scheffe Test ') >

R5% (16 M4)
$" .
' $ %! $
8

N% (1M1) )

- =

‫ و ا ز‬:‫إاد‬
‫ ا ذ ا آر ا ر‬:‫إاف‬
+J J >

4 <* H$
!

"J,

. ) -
",

$

! V
.X (66) + % % >
'
-/
Q#
-%

4 "6; ) >

4 <*
J$

J +J J (%
F

#
,
-;)

,%
‫ك‬
+#

* 6O +

+
+
3% +
.
",
+$
+>

:%
+
E

J <OJ % #

9
%
>

4 "6; 6Q! M1
.
$

+
J

4 Q#
<* U
M2
.
$

+ 0/

J J

4
,% + U
$
M3
.
$

+
-%
F

# >

4
,
# W "
U
M4
J$

J +J <O %
#
.
"/ .
.
Abstract
The Impact of the External Auditor in Improving the Reliability of
Accounting Information Quality in Kuwaiti Zakat House
Prepared by
Waleed Khalid Hameed Al-A’zemi.
Supervised By
Professor Abdul Nasser Nour
‫ل‬
The study aimed at identifying the impact of the external auditor

in improving the reliability of the accounting information in the
Kuwait Zakat House, the community of the study included the Kuwait
Zakat House and its branches, the sample consist of 66 respondents
The researcher has concluded to that there is impact for the external
accounting auditor (the professional efficiency of auditor,
independence, objectivity, integrity, validity, commitment in rules of
the professional behavior) in improving the credibility of the
accounting information from the point of view of the financial
managers, observers, heads of accounting departments and the internal
auditors working at the Kuwait Zakat House.
The researcher provided a number of recommendations that are:
1- Given the professional efficiency of the external auditor the

importance that he deserves because of its impact in improving
the credibility of the accounting information.
2- Emphasis on the impact of independence and objectivity of the
external auditor because of its clear impact in improving the
credibility of the accounting information.
3- Make sure of integrity and validity of the external auditor
because of its impact in improving the credibility of the
accounting information.
4- Need to take in account extent of the commitment of the external
auditor in rules of the professional behavior and need to study all
these rules because of its impact in improving the accounting
information.
1
" '

! (
0 1>1
0.
$ 2>1

?* 3>1

* 4>1

2
5>1

@A% 6>1
.
+ '
7>1

8>1

9>1
2
" '

(
0 1>1
J$ J -J @*

"/
%
*
@ "/ < + -;>

9
!
3
FJ +5J#
L>)9

$
%
# -9
R5%
&J
@9

$ -$
F

* -9

' $
.(21L -2002 -

)

+
$

4
%
U >

L
,

4 Q> + F -%

$; ! Q$

$ ! -%

-"J; J #

! Z$;

@9
;/

$

J
:%
+/ 4 R% [ 3%
,
."

3
J>
J\ H
J7 J> # 4

% +* H$

%J J;>
J

J% + ;
H
9
+* -> )
I;
-Q
X #
X X% X* < '; -
4 # @9
3
+* 1J
-;>
%
$ F

#
! % 4

.;% $

4

-J;>
+J $ ./ ! $
3$ $)
U F
,J - J* +J %

F
* O
)O ^ $] $

J# +J >) * -';% $ #$ % 6

$
F
,
"/
J XQ F% +* 0/

! - O &* $ 5#
F -$
J
$ +` # X -'% 'A
$ F - + ' _
J% J
> &
%
N%
-%
6
7 @# < ^ $]
.(IFAC, 2003)

4 ' # &
$
+
# ,
"/
/
# [% +
-#
%9
-
Q#
a $; F -
$

Q>9
F

#
a
+ A %
"6;
-;)

,%
. $
W>9
H
7 + 3;
$
4# +/ -%
+ %
Q>9

# +#

,
+ F 4# - # )
.

6#
%
)
#

F
+J J J>

4 <*

, H F
.b
)
: Q> + -
",

$

4
0.
$ 2>1
J
#

",
' Q> + V
3

)
! H$
! '$ &
9
-",
"$
"J,
J
$

+ >

4 <*
.4
$ #$
%
$9
I$
Q> + F -

.
IK
4# $*

) + '%` # 6E %
:b
O
+ 8
Q> + %

+ %
>

4 "6; <* : " B

* 6O +

+
+
3% +
$
c
",
+$
+>

+#

+ '/ >

4 Q# <* :% B
* 6O +

+
+
3% +
$

c
",
+$
+>

+#

+ ';) >

4
,% <* :6 B
* 6O +

+
+
3% +
$

c
",
+$
+>

+#

%
F

# >

4
, <* :7
B
+

+
+
3% +
$

+
c
",
+$
+>

+#

* 6O

$ W,$
$

4 :/ B

-&)
>
-$
O
-$
) W,$ <
%$
A
c(%

)
-;3

?* 3>1
: !

H
J
$

+ >

4 <* ! H$
M1
.
",

H
IK
4# # Q> + +
R5% !
M2
.

6
! +

* 4>1
>

4 <* P/ % %

* .%
% 6/
6#

",

$

+

* 6O +

+
+
3% + F -4
H$/
#% $ + +] %! ! -
",
+$
+>

+#

$

+ <* >

4 6
* "#

R5%
$
! /8 -
",

#
$% " -

4
'O &

+
+

* +` F .P/

. $

",
:b

+ >

4 <* > /! < %* M1
# ! -

",

$

.$

J +J J >

4 <* % " %* M2
)J $

6
<! d -
",

$
.P/

L> )

$

+ >

4 <* +B %* M3
&
1%
#
3Q
",
-
",

.)
%
4#
6
*
>

4 <* 5!
R5% !
%! M4
.
",

$

+
7

2
5>1
: $

/;
+

%

+ %
>

4 "6; <* HO1

* 6O +

+
+
3% +
$
.
",
+$
+>

+#

+ '/ >

4 Q# <* HO2

* 6O +

+
+
3% +
$
.
",
+$
+>

+#

J$

J +J >

4
,% <* HO3
+#

* 6O +

+
+
3% +
.
",
+$
+>

+J J %

F

# >

4
, <* HO4
* 6O +

+
+
3% +
$

.
",
+$
+>

+#

W,$
$

5!
4 HO5
-&)
>
-$
O
-$
) W,$ <
%$
A

$
.(%

)
-;3

@A% 6>1
NJ% "

* !

IA 4# V
$
.
K
Q (1M1) )
0/ - L>
7
- (
-
%0 )'

9(

*%
C !
%0
(1>1) $

@A%
9
.
+ '
7>1

K
. ;
5

%$
+ #

I
A9
. >
$
#

%
%
>

3%* L ' # :
+J % &* N>

# -X3% X#%
X 4
) >
-J%$ J%, "J % )

F
./
+
5
#
W
";
F + "> * 0 + )
* R5% W
.( Arens, 2003.p:4)
* J
* J
J$
4 # >
L>)
:
J J "J Q ) W + 4#

%
1J 4J %

>
# X Z ? L>)

+ +* 1 -1 K
.(Arens ,et..al .2005.p:15) >) $
'J
<
4
" + "6;
U
W + B $ :%0 )'
"6; +

$ +* .<9

>

>
" /U ;>
6
* ,
! $
.' * %
' O &O +* -'> "
-2007 -+%%J#
+J $J
J5
) LQ>! "6; %
' 5
.(18L
10
Q# . -%

 4$ . &
J5
) J%
'J> # % ' Q#
'/ #; %* Q &*
.(14L -2007 -+%%#

+ $
J
,% J%
'$ ' % +* $ 4
H +* %$ :*%
+* -%
'> '
'5
* #
%9
/
4
;$

.(24L -2004 -I) >)

0
+
-JQ>9
J#
<

#
a
+ :%0 C !
%

4
+$
%
F < @# < +
.(3L -2007 -+%%#

+ $
5
) ' *
J
J$
J
"#
< :
,J<
4 )
F 4# % H> U > f e +

,J
$
% + "

$
) (
4#

.(48L -2011
J

>
",

* . > O :
/J;

! /! -)
$, $
;$
")%
) .

* +

: V -"
",
.(2010 -
",
+ "
11

8>1
:

<
%

F -
",

M
.
",

J
J* 6JO +
J
+
+
+ % V
>
M1
J$
A + * % -
",
+$
+>

+#

.

N% "

K
.
2011 , + $

";
Q> % %`

%,

* MN
.2012 +%

9>1
+#

* 6O +

+
+

. ) M1
5% $ %! :* &

9
-
",
+$
+>

.
W>9
O

) % -
",

* 6O +

+
+
/ " V

M2
J J +$

# ) -
",
+$
+>

+#

.",
12
% '
(
,
5%
#+
1M2
4
; 2M2
4
H
* 3M2
4
+ O H53 4M2
4
P
%* 5M2
4
; 6M2
4
% Q>* 7M2
Q>9
F
"<O

$
8M2

$

9M2

$ Q 4
$9
10M2

",
+ "% 11M2
$

12M2
,%

13M2
#

+

, 14M2
13
% '
(
,
5%
#+
4 ->

4 #$
; H$
! ;

H
! ! F -

$

F ->

+< ! ;

# -%

X* f$D &3% ;

9
9 $
%<
V
% &3%
8
9
% V
.

P/ #

A
,
5%
#+ : " 6
0 1>2
J +J 4J#

IK "
8
>
5
* + 4
^ $?
J$ "
8
J
[>

# W! ->

-+J9
I$ ) #
$
+ 4#
%U H$ ."

$
"
8
> -9
+;3
+ 5 #
-J/#
) J
3%
Q @ $
-W#
%8
;
!
.(103L -2008
" ", F -

,,$
E 4
;3 &O
)%9
Q> + +#
# V -)
6 "

@ +
14
)
+$
+;3
F + -
$
-

", %;%
G $ >
>

4
+ Q
X +! ! -
&
8
;
> #
+/ L> ) -

! +/

G +
(Archambeault, 2002, ,

gK
H)
.%
#

,%
.p: 8)
J% J* # -4
;3 U 3%
%
5

gJK
H)J
.J% J 4
O * Cadbury committee &
% ) 3% # + +* 1 -

9 ;3
4# .,

# . % ;3

Q#
# '% - L> .) !

, +* %! F ! H/ ."
8
! @ ) ) 4
% !
$ >

4
FQ ., " + % 4
%
J
J% J>

3% # < -) > / +
.(Cohen, et al, 2004, p: 33 ) >

0' 2>2
J JO
>
1

4
; Z #
.' *

# 3%
$
"
8
"
U ;3
. 3%
>
$ # "
8
> ;3
H 4 %$
%
15
./ .
;
0 4 #

;3
W$
Operational K)J
4
-(Comprehensive Audit) )
4

VJ -J 3%

#
)%9
$ ' ) Q> + (Auditing )
J
<

%
<* ) ">9

%
4
;
.$
"<
#

%
%
>

3%* L :4
%$
% &* N>

# 3% #%
-4
P) >

% P)

F -
./
+
5
#
W +
,";
F + "> 0 + P)
* R5% W $ %,
.(103L -2008 -/#

)#
4#
L;
)
! 4
$
.J J3% + " " '%U 4

(18L -2002 -; ) H
V
J* J J>
JU 4$ M / ) M <! * #
"J#
J$
.
U
F + 4 U H -
.+%$
+>
! R5%
F i
.J $ 6Q W # #

! '%U 4
H
$
"
8
, % U)% V -3%
W>9

P
%*
J J<
5
;53 ,%! +$
! "
U ' ! 3%
J# J
J3%
Q$
&
+ + * P)! ! $

, 6;8
9 - . "
8
" ! H 4 .
`
16
J

)J
- J#
-J
$ #
Q> + F -6;
.(89L -1998 -

)

H
-")%
* "
8 $ A > 5 >
4 #
4 +
./
I
5
#

& #

%
.%$ "; >

5 %
,
?* 3>2
: +/ 4

H
* +* ! (234L -2007 -%) )
."U)%
>

3% $ "6; M1
J%
J + U
$

W M2
.")%
Q <

J J
4 + %8
+ * 4# 9
M3
.P)
)%
% .
% &* N>

/

6
8

,
M4
. #
5
#
#
1* + /

>

K
H
9
!
M5
.;% $ P)
.>
+
M6
17

J, 4J + 6>9
L #
gK
H)
.% M7
.P) 4
.
H
7 % P)
* R5% # M8
: 4

&%
)%9
( 235L -2002 -*)
.K)

4 5Q # $
M1
./

6
8
>
+$

,
W M2
+J9
J
W 9
+

6
! 5Q W M3
. ; 9

F
>
%
+ A
%

M4
.P)
Q +
.""
O
;% 6
9
; M5
B ?.5 4>2
J

4 + U
4
+ O * W! +!
>
3% +! - b
+ Q> + &
-.

I*
J J 4

+ 5

< -"
8
@ O * + $

-"
8
@ !
# ;% -'; + 4# 3%

0 J J )

I
A* 4# - >

3%
$; %) +
18
4
+ H53 < . #$ ; ; 0
1* # +
(Private Sector Corporate Trust, 2002, p:35) :
J J/ )

>
"$

#
)
$
M1
."
8
@
. 4;
4
9
4% $ )% M2
6J%<* U)%
+>
+#
. Q) * 3; * )% M3
.4
$ #
J>
"
! F )
>

3% # )% M4
.+>
+#
.
# !

R5%
#
#
4 ;3 H
)8
M5
.,Q

6
8
> "
j
.6;! 'U >

4
+$
M6
-"
8
@J J + +
H W>*
U #
M7
.>

4
U

1% 5>2
1J 4
H% + '% (26M25 L -2002 -; ) 1
: ! /
A*
19
Financial Statement Audits .( 1>5>2
J
J! %
!
5
#
4 + IK
+!
5
J#
4J +* -X
X #

a $ X# 5
#
->
>

'% 4 #
3%
+ $
4
*
-J3%
>
4

$
* V
9
. +/ &

J3%9
+%
J# # ) W + 4#
< -X% X X #
.$
"
%
3! H -$
$

Compliance Tests D 2>5>2

,J
WJ J$
4 ! H -;%
* 6
9
4 /*
-J3% J

8

6
8
-"#
$ "
+J VJ ->

3%

+%
#
, 4
+ P%

* J$ +%
J * -%$ 6
U
,
* #
W $ '% IK
+
! #
+#
# V -%$ #$ #
W
. * "#

6
8

F P!
Forensic Audits .2( 3>5>2
J -

gK
)% .% * . ! 5/#
4
H
J -
5
&
1%
> '*
,
4
+ P%
J

+ -L>
* $
P#
O 4
+ P%

>
(Messier, 2000. p: 12) : -+5/#

+#
$ $ +* +
20
J J#$
IJ;

6
J! #< @Q>
+ &
M*
.%U
(QJ J ) L> A Q

X +/

$
M1
.3%
+ #%
.+,>
# J% %U A Q 1 "! MN
Operational Audits -$ 4>5>2
J3%* J# 3%

* " )
L;
'%U K)
4
H$
.(Whittington, 1998.P:56) J

8
H
9

# 5
*

J;
@J# VJ - J3%
"6J; J 4
+ H

"6J;
@J# +J J -:J%
J9 3%
4# ; Effectiveness
J# VJ -

J* 4# )
3%

>
; Efficiency

* 4# # %
! 5

*

W! L; >

4
" 1J% )J

>
W ! /8 -" ;
" # X#
.(27L ,2002 -; ) " "6;
+ 5 * P
%* <Q< '%* ! (Arens, 2003. p: 740) )
: K)
4
;3J
4J
$ ' % >

4
+! :;3
$

* 4
M*
$ -'% ! )%

* $

+ 4
)%
* -$
. #
'J% J -J3%

>
3% "5
* " + <* ,%! F)
21
J J$

6
8
L; #
4
1
6
J) J Q
X < .(47L -2000 -
$
) 3%
3%

H>
,
J
"J5
,
J
J
"5

+ ) + 3%
,

# % ( ;

* ,
) 3%
>

6$
%
"5

J O
J)

,

;
./ % $
4 $ 4
.)
* ,

>
3%
"
% '
4
, :3%
$

* 4
M1
4 $ )%* . P/>` # (

8
W! ) 3%
"J
J
6
J! 1 * > H
* 4 L ) #
4J
+`J -K)
4
+ P%

< -W>9

Q
;3
4
@$ F -4
"5

* " 3%

+ N>
-J -+
) 4

8
"
A W>* ) +* &
.(11L -1995
J* J# L '%U K)

4
+ P%

, :>

4 MN
'J%* * - '9
X3% '# '% 6, * )% + # - 3%
>

-
J$
) J 5Q

! H $ 1
Q)
I$ '

J J3%
J
.
> R% 4 < F -(47L -2000
. 8
1* V *
;% W

22
J 4J " W>* X F% +! ( 196L ,2002 -; ) H/
J5
.

O
+ .%
-3%
)%
4
J

O
+
; >U 3%
* V -
J3 -#

5
#

$
. ! % :8
-J%

$
+ U
! H # )% !
.
6
9
+ ")%
#
W +

6
7 3%
#
L;

'%U
4
H$D
+J J
#

5
#
$ Q W + 4#
H 3%

W -# "#

O 3%
;% W
.(197L ,2002 -; ) . $
' 6>2
+* 1
#>
%;
QO

;
I$
( Eichenseher and Shields, 2003, p:23) :4

%%( $ ' :D
+ 4
$ $
#
$
9 + +* M1
# <

. X + +* -Q
F!
-)
V @* $ ; +* -'>
23
-)
'$
&
@9

$ 4$ +* 4
1
Q> + + G #

4
* *
.4
H
* k
X$\ $
') $
'5 4
9 X + +* M2
.4
<

1 9

$)
+%
#
U $

$ ' ! ! /8 X + +* M3
./
.)
-)
+% -&
+%# '$ Q
$
* + ";

E H
X + +* M4
+ +* ->

%,
X -$

* $
#
>

3%* ./ @* 9
"
! a #$ ! '
."
:/
) V

X 'K + % + +* M5
.6

IA
1U
&* ; > 0 %

F 1
l + +* M6
.
X + +* K/

"
$ @;%
/ . +* >)
& + +* M7
)

9
$ +
/ 6
@;%
",

.+ +;3 +
24
1 * ;
V + 6
$
: ' X$) + +* M8
.59
' *
;
$

* %
+ , ' ` + 4

H
* k ' 4
+ +! M9
. $
)
+ % $
U + ; # Q 6) X 4

+* 0 M10
! - %U) K )

;3 * + O
+ ' 1$
+* . L> U ' L>) '%* I;
6
9 , '/! '
;
+* F
! ' + +* 1 . 6)
.9
'
4
* % '
+ +* 1 $ #

)

* %* + +* M11
&
K )

* + &U ); +* ' , Q ' - %*
.)

X/ 4 F $
K
$
<

. +* PQ8
.
+ +* M12
+%
#
$)
*
Q$
. +* - L>
.
'$
%0 9*B :%
.4
*
1% O Q
X + +* M1
, L>) H

)! -+
+ +* M2
.$
$
U
' m + +% + # " %
25
A =. :
J 'J % &

@9
;3
H
* ;%
+
# ^ $]
;3
1 #
>* -1

* L5>
)
:b

>
M. Viteles J %
#
L> -9
.;3 ,
%%8
;
+/ % >
! M1

J
J;3
6
9 ;J %
9
,,$ N
> M2
.
.;3 X# N
;
* )U
M3
,Q
L5>
X% 0/ $
N
; %
> M4
.* ;3
%0 9 7>2
F

a

#
+ + 4Q>9
B $]
$
+ ! 4
Q>* +` -n>
F
0
< -U> * 0 #$

-%
F
+
a

<G . 1%
, * +! -%
* 6
* +# X>
F Q>* *
,

X
+ 1

, > Q>* @# $ Q>9 -4
26

Q>9

# $ @# < Q>9
+ 4

.(59 L -2008 -

) $
5 ;% &
%
$

$
+
H 6O +! ! -+#
)%* 6
* Q>9
@$%
* Q>Q
%%Q
-$ &* 3 +* Q>9

+
* -0 %

$
Q>* 4% +/ 3
,%

>
' 4
'
+ Q/ -

n>
./

A ;
* >) I
A9 3%

4 9
Q>* +* ! (Pride et al, 2002, P: 37) )
(Wiley,1995, P:22) 3% -;>

9
H
;
Q>9
$
.% 3% F <

Q>9
#
a
+ %* !
Q>* +U (Schermerhorn, 2002, 48) W + -

F
*
A *
F
$
F a < $
^$ -

9
U>
F
0
* ;
F
#

a
%* (Daft,1997,p:142)
(Daft, 2003, P:49) ';% 1

) -U>
1

+ ,

: %
$
Q>9 <Q< F% +* !

9
! -#<
%%#
$ <
$)
+%
#
M1
.$)
+%
#
4 Q>9
#
3%

27

#
%
%

#$

$
M2
.
9
+ )

;
F
$
Q> +
; >)

#
M3
.F # 1%
H
'
#
X< 9
+* !

+<
1
+ $
)

9
Q -;

$
"%
$)

#

$ Q> + -.

0
& 3%
N> +>b

9
+$
-&
8
$
$ + A
X< "
8
Q>* +* % &
8
;

+* + :8

+
0 ,
+ /
;
) -"
8
Q>*
O
,

+* +
Q>9
)
I$ F% +* ! (86 L -2008 - K
&$
)
: %
$
+$
6

;
H> I$ % H

:E <
2 >1

>
# W)
*

:< -3%
+ +$ H
' L> F% + % 9

F -W)
*

. + 0
$
+5,
.) V -3%
$ ') +;3
* *
.3%
1 >)

4# L>
$
.
28
H
* ! )% +5, Q
$ 1 +* &* : ( >2
) ! +5,
+ $ )
+$
I$ 1 % < -W>*
.W>*
- 0) + %$ ;3 +$

*
1 %
V : >3
."6; Q W>* L5> &* * * '% * '% * ' 1
-$
+
$)
1

: >4
X> 6
g> * ;)
$ * > 3; U , #$

.$
"*

I
A7 >

>
"6! :5%
>5
*
W>9

,
H

%%8
QK
"6! < ->)
.A

! &O # H
9
H> + $
#% < :DD >6
)
* + )8
V K
1
$ -3% /
4 !
.
(21L -2006 - %) : 9

Q)
F +>G
-W>* ; > "

8
Q>* ; +! V :*' #9 >1
Q>* +9 X5) %$ %! :# 9

Q>*
>
/$ I

-3%

8
5
6/* @9 $ -9
3%
#>

>)
@
9
# 5>

9
29
+
-+
* H3 %! " + +* + 3% -+%#
..

/ 3%
"
` +#
Q>U :,
+ C
+ 9 ' #
>2
+ +$
+
' + +* K% ! $
! ) " "
8
- < <9
$
*
% ' %U
-Q>9
%
+* -XQ$ 5 +

F

##
"$
+* +
"$

+*
F -XQ$ % ;% %!

#
"$
+$
+
' : -Q>9
#
+ 05
+ 9
3%
"$
%! - U)% $ $
W>9
H
9
0 Q>*
,
+
$ ";
+* .

-$

$;
F
' F +
+$
+
# 3%

9
,% ! @9

#K
1
9
H> $
+ +
+ <
'
$ -*
* ">9

%
;)
$
$ - K

+ .
.

3%
+
#
X$ &
8
$
Q>9
a
+
.*
< "6;
%
` :
+ )'
+ 9 9 #
>3
A Q
X +9
<* "
8
Q>* +` -0
3$
X
X)O
.4
+%
. Q$ 3% %
",
+ -/! ; 0
30
+ H$/ :

9" / ?2 >4
"%* +$/ /$ -Q>9

$
#
;>

(Caroll)
! + "
8
Q>*
; -Q>9
#
*

#% 9
Q>* ; + + O +% +
+
+* 3
! +;% +$
+* ! XQ>* +$
H%

) -Q>9
< < 5 F% %! -# (Immoral) +Q>* (Moral) +Q>*
5;
-(Amoral Managers) Q>9
@
+$
H%
$ -6
Q>9
A Q>9

>
+U XQ>* > ">9
+$
&* +>9
+5;
X 4; +$
+ 5;
+* 9
P +$
% $
$* 3
-+Q>*Q
+Q>9
@
+
# ! + Q>9
5
. $ &
9
.W
" 9
% Q>9
+$ :. ( ?9 )

9" ?9 #
>5
<O + % ;> & +% " ;> #< +
.

Q) &
8
3%
* 3% &* +$ )

'%* 4 0/

%

9
. -

1
Q> +
"
8
# +$

9
6
* F @$% -Q>* 5 $
31

,,$ * 3% &* $/ #>
#
#
+* - +$
. Q

W
+J 9
.

4

% Q>* *
J$ J>
.
% + "
-1983 * (AICPA) +%%#
J "
$
+
>8 )
-%
F
%/J 1986 # * Anderson 5 %

1964
:b
%
5 W &
% Q>9

(George D. Anderson. 2006, p:96-102)

. -4
%
$
Q>9
#
< :%0 C
:D
J -J

5Q, 5Q % 6/9
O
,
: $
J -/J$
J , * Q>* X ; :
,%
%9
M*
+J J J

,%
%9
- /$
H! + '#<
.
* 3; $
#< /$
+ +* >)
,%
J % A

<O * +
%$ :Q#
/
M1
.X + +* 4

+ 0
+,
"
'$ 4
6
*

+ ' -'%#! $
+ :

%$
MN
+J#! " J# &* -9

'
$
6
* -%
'6; %
." ; $
32
J%,

$
"6; # F :#
>
$ W M
.
* V <
H > 0
+
4
+* 1
;

)8
< :C ! :%
: * + -$

Q>9
$ X, + '
(George D. Anderson. 2006, p:96-102)

$
* -+>b 
4 +

%$
M1
.

%$
$ "#
-6Q

"$ $ " /

a
P! + U +* MN
.
4
.%9

,%
$ F -5)! 6Q$

* 3; M
1J$9
J< -' Q#J
<O 1 * '$* F +* MJ
.
* )
.%
$ n &U #
/$
3 -%

"
M
* "J .J * %Q8

Q> + % Q -%
6Q, "
M,
6/* A + X>)* > * F) +* -6Q$

.+#
+
.
33
:9"
D ! ( :
/J
F
8
;
5#
.
6/* + :A D M
.%
$
&*
%
6Q,
.
6/* Q> + :
D ><
J "J#
$

# /$

,
W . &
-.

.% N>

/$
.
$
U

6
8
< :( MJ
.
#
$ '; >
:. 69 G H 9" D 6 0(

$ F

:
.

Q>9 +,
+ +>
5 M1
.

Q>9 +,
A
)9
5 M2
.H3
5
Q>9

,
+
5;
M3
5
.9" D G H /% ( .
,

2 :
: % <Q< ! +* +
.Q>7 /

)! M1
.Q>9 ,
"U M2
.Q>9
H > $ M3
34
,J
+
,J J>* J %$
* > V
J 4
% X $
) &
P%
+ > ! F W* -Q>9
.X 9
P
9" C

B 8>2
4 W Q>9
F
<O

$

K
+ F%
.( 60L -1993 -+<$

) : -
+
X6 4
g$

5
<O :! D . >1
'

'
4
$
19
X ,%
.
$

,%
+ .
5
%! V -

*
#$ #
+ ,' g$ &
+ ;
F ) )
,

F -

% ! -'
.4

%

X 4 )$

P/9
1$ :D . >2
! &O %! V -4

$
Q>9
+ )
X
$ &
9
-.
"$

# 6)%
35
;
H
9
! X%$ X% X +>
9
+ *
.")%

*
, '% #<%

+%
#

$) #
:
$ >3
V
,'
%* H> W>9
05

3%9
-%
>
3%
,4#
"

# #

3%
V + $
Q>*
-% ")

>

$

#
0 0/ %! V -4

$)
&
$
+* 4
1

-n>

$
"
, + $/
$
$
+%# F -'O
$
1 F ' * '

4

$)
$ -$ /
@* 6E % Q$
0/
R%
H $
;3
"
8

* +

+%
#
3%9
05

+* ! ) ,
9
;% Q$
+
X ) $
$
1 %
>

!
+%
#
Q>9

/
Q> + F -;3
$
4Q>9

$
/;
4Q>9 F
'< ' 4

. > # $ 6#
36

3%
1 '%* ! (86L -2005- K
&$
) )
% <Q<
o9
' ;
+* >
Q>9
6%
: ->

5
$
3%
';% ;
*
'%
$
+ ; Q>9
F
1
)
$
%
# ->)
5$
; -F
+ >G * P% !
9
. A

5$
+ -A +
5$
+
4Q>9
+ " ' @ &
* -# >)

' 3$ 6/ ;>
H

0U ' *
@% F% * + ;%U #< +` Q>* " ! +% +

$

,% 9
$
Q>9
# -

>
% + 5 @;%

#

* -/
A
H3
% X
<* '$
#
." K/
/A
3%

Q> + $
+ Q>* 3%
<O :5% >2
F .A ,

3%*
6
8
$

F -
>
.
9
<* "

A 3%
.
+`

)
H
9
#
%$
"5
3%
#<
$
W>9

. I$ . /$ 3%
6/* + Q;
A * XQ>* + 6

F
<O 3%
N>
37
W #
H
9
&
8
* $
;

Q> + Q>*
.%$
,
U

+%
# 3
3%
, +%
# -"5

H
9
# F -$)
$)
+* + -%$ $ ./ %$
* +%
# 4>
X6% " $) +

+%
#
$)
+ F -3%
I$ +
,
C%
$ +
X $
#
H
9
F
.+$ Q>9
F <O %$ % 5
Q>9
+ &
8
;
3 $
Q>*Q
F
3 *
-@Q>

-

-")
< $
5 % +* +
4 ' + $
0%
-#;
# $
-@
gK
-,

.A "
,
>)
%

>
"6! ,
,

"$ 9

+%8
F + $
5 Q>9
F
,5 *
K +* !
<O
 >
- !
<O
% +* 3% &*

*
! -X$ X#o>
o '
F
0 9
'#>
* ,5 ;) -/

+%
./ + Q -Q>* /
5
-
9
. $
3%

8 )% %
#<
+ *
38
5 +$

9
X %
X6 $; # # % +
.5
>
$
&
Q>9
$

3%
>

8

#

8

#
+U
,,$ -Q +
H
7 '
-4Q>9
* O 3% C% 5 )
+$ '%` -Q>* $ &%

> VQ< 1 F +
Z * ! (116L -2007 - $
) )
:
#
+/ Q>9
$
&#
$ #
> +* M1
. +,
.3%
Q>9
#
< +* M2
. " Q>9

#
") $; M3

#
% ;
+
% +* +$
+$

#
>
+* ! (117L -2007 - $
) ) - + ">
:
>
-$
+ %
> +/ Q>* )
3% + :

# P)
% +
M1
# U
# +*
+
! ! %` F + 9
-*
M2
+ $ #

' +* K% - 9
">
+ %
$

a
F + -%
1
-Q>9
a
. > W>* 45< &* * "U)%

+ /

Q! )
,$ +* "/ %$ F -Q>* H + M3
4# F%

F -W>*

&* 4 Q>9

-5
Q>9
a
F%
*

H
9
+
.)
+ -
$
"
8
+ Q>
+
./ ! + -9

W
& +` 9
W
&
-

H
9
0 4 "U)% #/

0
.
F /; $
"
8
+* #
4% + F +$;
.:/ Q>9
F
4% + * 3%
+* M4
9>2
e +

$

"#
%U

H$
4#
,<
4 )
F 4# % H> U >
>
$ 4<
> +*
$
% W ,(

- $ < + +* 1 $

+` "; $
+ 6Q
40
$
) ,

6>9
+ > %
! 4<
> $
F
.(48L -2011 -
$
% + "

$ #<
4# '%* (196L ,2000 ,&,
)
) #$
1 Q + 4#

+8 '%* -<j $
+ +* ,
+ +* %$

,:8
@#

+ + U
,
4
<
+* (712L ,2000 , +%) W .
$
H * @ + <

* 4
U 4$ &
* <9
%$

<
+* .'< '%* H
* @#
&
&
6)
* V

% #

3
$
+ 4
+ %$ 4
.(50L -2003 -)#

)
/
)
%$ (Verifiability) 4#
%` 4$
L>) !

. +$ L>) !
R5%
+* &* ,$
@#
4# #

+! V ,;% :8
@#
1 9

>! ) >G
;% X/ X$

Xp6,

% 0* /
' +

* ,
+ $ , %
;3 0
,
+ > + % " $
+ +* (Neutrality)
6#%
* H + 45# # %$ ,+$ F * %$ % !
.(54L -2002 -k
;
) +$
* 5 $
41
<
; $
& +* * ,
"/ V
W
4 %$ 4
<
+* -
+
+ 0 4
$
.

+ & HQ>
- 4 %100

` # &
L>) >)

> ! . F 1
"
+ $
! /! -@# 5#
L>)
, H$ $
4
" R5% $

%
$
4
.@#
,
J$
"J5 R% 4

#%
5
#
H
* +!
"
$
+* &* -+5
+>
+;

)
J$
" ; # .

#
) "5 <9
$
F
J -"J;

$
+* 1
L5>
F

J% f J#
#

! + + O " "5
+ L5>
-2000 -&,
)
) "

1 9
4
4 + R%
$
.(194L
J
J$
J
L5>
$
" ;
&O -

$
% #
>
1

9

#
* -";
J -

$
./ % + O
" ! L5>

4J +J R%

$
#
5
#

! % + O
1 -F ^ $? X/ X/! ^ $? + ,

- 4
42

,

5
#
H
* @*
$
"5 #
-)J 4$

#
>
+5
+>
+;
"
! % ' +* 1 -+;

6O !
+
' +* 1
.

>

5
#

!
J ,J +* 1J

L5>

$

<
V -
W # * +
1

#
* -
$
J +5J#
" !
$ #$
L5>
&O
J# J J
5
J#

! % + O
-
$
./
.(194L ,2000 ,&,

)
)
$
J$
* -
5
#
* ,
&O
-+J) +J>
+;
" ! -

#
> /

4# .
9
H3 $ 4$ %

#
>
(+<

$
<
L5>
+
$
H +*

J 0J/ > " . Q> +
+ ;$ $/
$
* L5>

A -L5>
Financial Accounting Standards Board 9

$ @

$ %
L5>
"
;

! Q> + -(FASB)
.(86L -2005 -; )

43
J$ J%
L5J>
(15L -2009 -&J$
-)#
) H$
J #

$
\ 1

;
+ ") %U
-("
$ 0 *
#
&> "; 0 \ -
5
#
:
$ %
L5>
*
:)9 >1
&* .%! + H

$
+ #< Q #
+ +
-+5
+>
+;
"
$
"

Q$ 3; #$

#
>
+ -)

4# + 6,
.K * )
+
$

1

L5>
* + 6Q
^ $]
,>
>

W

8
<

#
&> #
5Q + +* 1

$
" %U 6Q

$
%

#
<O % 6Q
> $
F ."

#
P%
* #
"/
/
V
9
# ,+>
% + "

$
) /
# 0 * O %
.(45L -2011 -
$

$
" " %U 6Q
(12L -1995 -g ) H
4 8 $

" &* ' 
K
$
$
" %U (242L -1999 -1#%
) + -"
#
>
44
# O%
* + /
1$
/

.% $
F > -/
."5Q A $

F %
# ,> > % #

"6; W 6Q
, V ,%

<

#
> 6Q

$

0
) I$ %*

#
> % %U $
$ < 1$ #

:% W ,1%
.(12L -1999 -%

) 5Q
$
+ :8
+ #
%$
$
# B ;
! 4# 6Q &K
%$
+!

%! 1 6Q
/# 9
H
^ $? &
,$
1A
R5%
* #

* ,"; # $

+* $ 5Q + $

+`
$ @ 1 .##

O% !

)
> " 4 +
&9
.$ 0 * O %* * -#

/
V
9
R5%

3%
+ 6Q
+* (202L -2000 -&
) W

5


$
%
L
>
+ ^ $d] 6Q
>
F ,
#
1* ,
9
"#
<
$
@

> 1 F

#
I$ 3%

.;) /

#
&> ! ! 1 $
:b
;
%
;

+* 1 6Q
; 4# 9
(22M15L -2009 -&$

-)#
)
%$ $ O%

+! V :(Prediction Value) O%
"#
M*
% -$

H3
#
+
)O 6!
> 0 %9 6Q <* + %` .

+
)O
< + * $/

%
$ #
6
9

. $ #
^ $] : (Feedback Value) ( #

"! "#
) "
K
M1
+ F ,$ 3% &* % + $

* $

K
,3%

* + '< F ,
3%
%
* ,

3%
>
$

H
3%
"
, ,#
>
% +
" % + ! % &O &* ,

"K
H3
.
46
> $
6Q +
, , )
$
.L> )

#
: >2
+

$

"#
$
%* %U H$
J
J$
,
!
4# -% H> U >
:b
L5>
J
J
+ "
$
+ 4

&* -<
4
M*
UJ 4$ &

* <9
%$
4
<
+! V ..

+
&
&
6)
* V
H * @ + <
* 4
+ %$ 4
<
+* .'< '%* H
* @#
.(50L -2003 -)#

) % #

3
$
+ 4
+# +>) %! &* (Verifiability) 4#

$

M1
J%$ F .:8
';%
@#
1 * @;%
> ;% R5%
L>) !

R5%
+* &* -$
@#
/
)

@J#
J 1 J9

>
) >G L>) !
. +$
0J* /
' + 4# #

+! V ,;% :8

J
;3 0
;% X/ X$
Xp6,

%
+* J (Neutrality)

* ,
+ $ , %
* %$ % ! ,

+ > + % " $
+
47
$ 6#%

* H + 45# # %$ ,+$ F
(196L ,2000 ,&,

)
) H/ .(54L ,2002 ,k
;
) +$
* 5
,J<j $

+ +* ,
$ #<
4# '%*
+J +J U

,
1 -Q + 4#
+8 '%*
.
$
+ +* %$
,:8
@#

J> J
J$ 4<
> +*
$
% W
,J J$ J< + +* 1 $

+` "; $
+ 6Q
J$
) ,

6>9
+ > %
! 4<
> $
F
.(48L -2011 -
$
% + "

-
%!
$ #<
* -<
> +` '
1 J* J J/ R5J%

N
> #
:8
@#
1 * +* %$
- 9
"
>
+
+ +# -+>G L>)9 + '%* /
J#
J$
+U >
%$ .R5%
F + 4#
>
"!
J +* -6>* * /

H ) +* + .
X#
X $
-&J$
-)J#
) ,
+ > $
< >G X% >
(18L -2009
>3
J J # $

+* (19L -2009 -&$
-)#
) W
->G 1 V ; 0 ) @#

,
1% &* -,
48
J$ 5J#
, F .(+<
Q
& V
+ +* +
4<
+
$
+* -# A *
# + &
-@#
.# " R5% *

,
+ > ,% + +* 1

$ ./ + + O
4 "#
O
+ ,

@J#
1 J* > 4$ F -
5
#

! + + O
-
: + 4# >

+/ V -:8

.* + %*
H
9 Q$

%
$
# M*
.
$
4 %* 4# M1
%
( >4
)J
6
* +J HQJ>
')
'* H$ >
0
6
* J%# 0 -%$ %, " Q> F -4
<
)

> + -"5

$
+ .W>* " +
)
.:8
@# < 1 *

! -%#

)9 >5
+* J -J J - + -

$
#
#
#; V -

>
%
! * #;
$
+J ;
%,
";
+U .* %

#
>
$
.J
$
$;% W *
^ $] % +Q8

5
#

!
+J
$
+! ! ,1%

6Q
+ #< Q '%! V
49
J$
J$
J# + '% &

#
<O X%
+` F ,/* ' !

$
#
<O %* ; + 5Q
Q ^ $?
#
&> 1%

#
$
#
.(20L -2009 -&$

-)#
)
3%
1
"6; /

0' >6
J/
+J J
! % ";

$
> .
J
J%
J$
$
:/ H . ) ;
+$
.> +
6;
-/ #
5
#
%/
FJ "

5
#
./ +# +
-
$
./ +5#

5
#

%
kQ! &* -
kQ8
+/ &

4#
-J#
/
#
-
5
#

> + +*
-
-)J#
)J>

6; * +

.(21L -2009 -&$

" J+ % *" >7
+J 0J; +* 1J

J#
> $

5
#
+*
%$
'J W*
! *
% &* * $ * ^ $] ! . %
9

$
%* 5Q
> Q>8
! 0 A ) '# * '% :8
*
-J 6% ">

#
X <O -
5
#
%/
$
50
J F -
5
#
> %
' >
4# 1
.(167L -2003 -") $ + '% H$
" )O %

* % $ "$ X# % %
9

JK -" )%* V

* #
)%9

K >! V + -)%
)O ! %
Q> + F
.
% + .$
1 *
-
%
Q> '
>
! >
5 %/
%
% <
4J$ * .(

%
) /
@>

% >
! *
1* 4# ! % 5#

)
%
-
,
5#
* -

9
%
.#

! ! * -
@*
.(88L -2005 -; ) 9

>

$
$;% + .
>
-<9
:8
L> *
1J J
J$
,
'%* @* ->

:J8
QJ> + ! .>

#
W#
9
X3% L> ) ,
!
+J /
$
5
#
> , ,Q
;
# <9
:9
-

8
-
@* 1* 4# - >
9
H>
Q> + 0/ 4Q H/ "

.#%
#
-5>

.(128L -2008 -/#

)
5
#

>
:) "
8
3%
J>
J$
* > ./> >
:% +`
J 9
>8 -
>
1
5$

+ %
;
51
* .> + "5

+
- 4<
6Q
$
6#%
IK
J, J
$
:8
,
'% H %<
>8
J%
J$

>J
6
J 5 + ' &* -; + $;%
-)#
) :8
&* -.,
N%8
+ %
;
4; ,

.(22L -2009 -&$

International

$ @ H/* L5>
1% !
J -%<
L5>
+ -Standards Board (IASB) Accounting
."

K
O%
"#
$
$;% + .
! &O
+J J
5
# %/

$
L5>

J#$

J#
) L> % ";
+/ +* %U)
)

<9

> #$
F F .

"
8
J
J$
" +* ' ! ")8
1 +* A .)

: +%<
+ * $
J
J$
J <
-#

$
" M1
.
4
9
4
)
W #
-IFRS
"
8
+J + OJ
&* -
$
, %
$
M2
&* -1%

";
$
# -)

. 5Q

"9
$
+ :8
* 4 $
52
09! " 10>2
:b
#%
4
$9
+

) 1>10>2
+J
J# +* J ! - 1992
Cadbury % # )*
J# "
8
@ - U
F $; ' % -"
8
@ 6
6
J! J J #
+
-+ "
%

'J% & F% # )* F ! /8 .FQ O A
"
8
@J +U - O
+
+
% &
'% .

#

J)* - 4 #

"
8
@ 6/* " ! -&;% '% <*
)!
0 %$ G ./ "/ ! - O

+
% &
'% @>
#

J9
,J
! "
8
@J 6/* F -+;%
+;3
1# .
.(361L -2004 -&,)F
- 1999
(OECD) %
&
+$
3% # +*
"
jJ ;
$
"/ ! -"
8
@ O L>
*
)*
H/J .+
+ "
8
@ 6 F "
8
@ + ;%
)* 2003
4
7 F% $/
$
+* F !

J#
.J J )
Q> + +

$; "/ !
.) 9
53
:
# D 2>10>2
H$J/ J J

+ '%* ! (7L -2003 -$
* ) )

!
+ ,
! %* $

< J >9

#
-#
4

$ 3%
"! .
J
$ + <

! % +

4
6
8
+
J
J
3%
>
$

;;
+
4 +* .
%
I$ -

>
"
8
.)

$

>
"6! ) -" $
,
.4
$
:
3>10>2
-
* 4#
"
" + ' # >

4

"
! J* +J 4J
% "
8
@ . $
>

U
J>

J$
+ # Q> + -

>
@J @5 $ Q#

% >

/
4# F -
"
.(362L -2004 -&,) 4

% @5
"
8
:

4>10>2
J$
J

#<
6;/! + >
4
' # %
5
J#

4 W
%;
'* 6
` ' Q> + F -
4J
J` J# &
#
Q> + -

$

54
'%9 -
Q
X X 0* >
4
+` -
5
#
< ) + '%* -

"
"
! FQ
+ I$
+
.(368L -2004 -)

H
%
) + $
:
5>10>2
4J + "/ >

#

3$ *
+J +* ! )* -

4 ! $

.J
" #

# 5

$
* < -4
J J#<
4J#
#
" +/ & 4
+ #
J>

4J
J J H
)! + ' # % -
$
) F "Q- $

"
8
Q> K/ # >

J<* 'J + $

% ) +
"
+Q! +* ! : /$
.(Defond. M., et al, 2007)

4
9
4 *
:'$ J+ ( 6>10>2
J* J
A
$
I ;)

:8
<
+J J J# &* d>

-
#
5
+9
a
:J8
4J# J J
U
+
* 5 * 3%

J;>
H
J9
0 J 4# ;
1 9
+ %* > -;)

J>
' +
3% 4

)O
* +Q< -Q$
4
:8
+/ +* 1
a +` F -;>

55
J FJ
-

9
+

J
W>9
1%

&#%
K)

6
9

, 4$
.(9L -2003 -$

* ) $
"
8
"
8
@ 6/U
:J
"
H 7>10>2
+J J<
4# :9
"
!

I$ "
! @
+QJ8
1% * % +Q8
4

O%
W !
< -H
9
J< $;
:9

,
I$ * 5>
* :9
+
* J 10>2
"
3$

>
"6; ",
* + +!
J$ %
.
-4
9 %

.( Winkler, 1998, p:76) " L ! "

56
(
:% 6
1J%

0J/

' ! % ; ! + * +
-

P/ #

0 V
# -/ 9
>

P/ ") Q

I$ + "8
%$

:

+ -
K

11>2
G!
( (

:+
%$ (2001 -&$
)
>1
.% *
$

D
H)
+
>
4
" W
!

J>
4r
' # -

)
" F) <

)O
J )J
"J J FJ) J Z/!
6
! + +

+ J
6

-
# 6
G + %
W Hs$
.Z

)
" # >
4r
4_$ Z%

)

J +J>

# '
t * H
! /8 -Z

Z .Z

)
" # Z + s
- ) + +
Z .X
X (63) + %_ W>* -X# (90) + % '%
t
4
57
1 J9

> Z ,Q
%

$ - %
.,
.%
Z58
3Q "#
+
>

4 W +
Z *
t
3*
J + K V -$; '%

-

"#

)O
H)
4r
" +
Z ! .(% 76.2) +
6

->

4 3%
-Z
J
)
"# 4r
#
X
.(%26.4) K V
J;>
J -)

F)

)O H)
4r
" W
)J
"J F)
J,Q

6
j 4r
4 W 6
b
.

5% 0
B :+
%$ -(2002) -*
M2
. 9 A .'
+ 4
" "<O

$
H$
!

. -$

)
+<
-+
+
-+#
3%
%
., Q> + F -<Q<
H
9
6
G + HQ>
F% +
!
" -

4 % W R5%
+ $
! V
-
: R5%
* + *
58
.%
">
L>
& + 4 >
4
1 L M1

,%
Q# -%
F 1
l #$
%
+%
#
I$ $; M2
./

F -4
* "
3% 4 4
1 I$
,
M3

6
!
4
1 >
L> 6)%! Q> +
.1
>
4
)' 7

:+
%$ -(2002 ,")
M3
JU J $
P#

W + !

.< .
-
",9 4$ W>* Q) 1

>
3%
:%
R5%
+ !

J .J &* + 1

3% 1

> %

"/ M1
.9

+J 6%KJ
J ! H3
/! 61 1
3% +* % M2
-% 8
.
% 8
45< H

Q

J +J J
U
W 1
. $

9
" +
.O
3%9
1
. $
+#! ;< R

59
K0%

.(2004) -F -0
M4
.%
:
>
$

+* %! H$
!

,
$ < -
$

I%

-$
+ ";

. 6Q - * R5% O
:* R5% " ! > .

;
R%

$

H> -
O
)$

$/
+! M1
)

K
H> Q U -O
$/ I%
O
U ! 4
V
V$ -%

.' G * + ^ $] L>

$

+! V -

- ;

$

* %

+! M2
4

1
-4

:;%
3 ! *
.%
W
% $
$

- # $ 1

,
%
Q <

+! M3
.$

<!
$

!
@
60
!(
( ( F : +
%$ ( 2004 -'
)
M5
.0 D G! 0 $ .

" %0 C
F

# +>

# # W @ !

-%
F
,
$)
5
H$
-+9
%
4# .5

F +* +

I$ # < +
# W $ ! '%

%

$ V
-H
9
:+ 3% + +9

%
F

# +>

#
H
)8

%
> -+>

#
:b
%
! V
.+9
4
%
%
F

# X A +# +9
+>

# +* M1
.+%9
+%%#
+
$ + "
.)

"
5
. +* #;

5 . +* M2
.%
F
,
+>

#

5
* W

5 3% X/ F% +* M3
.%
F
,
+>

# .)
F

-
4
$ + Q
X +*

5 $* # M4
,
+>

# .)
5
* + +
$ -%
.%
F
61
> 3% + - + +#

3% + X/ F% +* M5
+#

,
L> -W>* + H
)8

-
%
% -"#

F +, %U +#
W V -4
4
"#
.F @
%
> -H
)8

W
74
4 9( G!
B :+
%$ (2005 -P )
M6
-
! L. %!

.

Q#
"<O

$
H$
!

1J J J* J#

Q> + -$

'5
* % >
:,* R5%
+ !

.",A P $

)
&/ * %

, ' Q#
>
.
%
"6;
+* M1
.Q#
+ %
"6;
+ ! -$

:%
I$
Q#
+ +$

1 %
"6;
+* M2
-J$

J$ )J
J
8
> +$

# :% -
1J$9
IJ;> -6Q$
1
$

) 1 + ")
%

$
X$
.

6# " -6Q$
3
-J
J J 'J> 3$ .

-
% @> + , "
J
* ;% .

"U)%
"
!
K/

.' Q#
X <O
62

$4 4 4 4 @A%
# :+
%$ (2006 ,
)
M6
.
9( ! *
%
" *
)J
J 4J
+J ,,$ N%* !

WOJ &

,>
4
Q#
* + ,%9

.
#< ,,$ ,")%

5
#

", 4
" + !
:,* R5%
+ !

.%

+UJ
J) FJ%
P %9
$

)
. # M1
! >
) %
+ (%100) ! 4 + )
J J
P#

)
P + (%85) ! (2005)
J
%
)
P + (%78) + %

, % ,+
(%75) J ! # 4 + )

) 8
%
* .
"J
%J
"
,
%9
$

)
P +
.%9
J%9
J$
J
)J
X )
4
+ M2
J* +J +J9

1A* ) %! ,; 9

. U %% 6;
J$
J
)J
)
4
+ 
4
Q#
,%9
63
+U #$
#
I ,
4 1 % 5 + P! ') F% M4
" J " % >

4
)%* * # 4
% #
+J .
+$
+
I

>* P! ') F% F ,4
. $

;3 4
% / * 5 ,"
8
@ 5
*M

:+
%$ (2007) -g

M7
.%
0
%0 )
# G! %%(
. -%%#
1 $
$
U
!

&
%
F -$

% Q>9
1%

)
H)
! -$
1%
.6
9
"6; W
% 4#

;>

$
F -%
+
6#

%

.%

$

%
)
;>
1%

H$ +
+9
6
G )
:,* + R5%
+

.5Q

-$

$
+ 9
5
$
+! M1
H$ 1
, &
%

> $ +* 1
;>
$
P + . -9
$

; # $ ")

+* V -.

"
.
' ,Q

">
@
1 +* 1 %! -%

64

, ! $

% 3% + 5

F .$

">
1
+/ -%$ %, " % 1 %

,

, L>
' F - 5Q
'
%
+ %
.%
A
$
W H +%%#
+
1 $ +! M2
6
* +/

* +* -"> "6; & +%% +
+*
!

'
# #
+$

+
.,
%
6# +/
%
Q>U
%D
12>2
:+
%$ -(Citron, David. B,2003)
M1
United Kingdom's Framework Approach to Auditor Independence

and commercialization of the Accounting Profession
Q#J
L> "

:# ! # !

J !

> .
$
% 1$9

> "
.

:* + R5%
+
J
,%
-J%
FJ

# "

+%%#
+

,
M1
F J -
$
% !
#%
+* $ -Q#
/

.
*
$
/
/#
65
/* # + 3% Q# #$

;
K 1 :#
8
+* M2
.6Q$ >
WJ>9
)

8
>
P/ ! 4 :#
8
+* M3
.
J
Q#J 4J$
J%
F 3% 6% *

% M4
.+$

:+
%$ ( Rezaee, 2003)
M2
Improving Corporate Governance: The Role of Audit Committee

Disclosures

+ 4
+ H$
!

-9
9
) +;%
6

+

% % -F)
: O
)! a

')%*
(CEO) ) &;%

> "
8
@ # M1
.$
;%
"
j ;%
)%9

H Q>* 4 ) K)

$
;% + O
"
8
M2
.+ #
4>
66
% "
8
@ H
)!
%
/ + O
"
8
M3
+ R5% +$ m )

,

$ I$ V -4
." "
* 6
U # # 4 O 4
% 4 + "
8
@ M4
.)
%
4
4
* &3
##
Q#
4
O 3 +* 1 M5
4 + "
8
@ i # (GAAP) X
X #
4
$ X#
.
kQ8

,% " 4$
&* + -4
%
.)
4 "

$ +;3
. $
O .# M6
:+
%$ -( Ferdinand A. Gul, 2003 )
M3
Banker's Perception of Factors Affecting Auditor's Independence",

"<O

$
F%
6
G H$
!

:

R5% % ->
.

Q#
+
5Q + +$

Q#
$ #

5
#
+* M1
+* 1 -##

+#
% +* +$

- $
+#
)
>
$

> # % X/* 3
+#
%
.
5
#
> 6/8 F W>9
67
5
#
> 1% +
X X
% +$
3
Q#
+! M2

F% +* +

R5% + -##
Q#
+ <*

8
>
# -$
./
% ->
.

Q#
<O
..

"U)% -6Q$
1
+$

+ %
-' )

:+
%$ -(Fraser et al, 2004)
M4
Illegal acts and the auditor

J$

J$ J
J
F
! WJ !

-(APB,1995)1995 %J J

a @ +
-120 %
-$ %%#
A V
9
+
1
,Q

)8
&
J J 1
43 . 6#
5
>)
Q#

R5J%
+J $
!

> -$
%
. $ -"
: *
J
J
3 # +
8

# M1
< H) 1

! + ) * + %%#
A V
9
H)
.V
9
.J 4J

$
)
'%*

P! M2
.%
,,$ $ $

$ 3%
68
J%%#
A V
9
* + +* ! ; P8
M3
V
7 %
X P8
+ @$
-
5
# X
9
F * 9
.
5
#
* -
Q ) )
* - U
%%#
A
(Rezaee, 2004)
M5
Restoring Public Trust in the Accounting Profession by

Developing Anti-fraud Education, Programs, and Auditing
.
#< "$

4
0/ !

> -9
.
$

%
5
#
(
5
#
>)

4
* <* + $
gK
$ ) ; $
3%

+ $ 3%
Q> + F .">9
";
$

* .
#< +9 -$

%
6;/! Q> + -# ;/ > $

;3 1$
:R5% +

6 * .")%

5
#
#<
$ ! . $

% ")%

#
.
#< H$/ M1
+ F . -(

) $
)
5
#
gK

.)
+ $
@Q!
69
:b
H
9

1 W>* " #<
"$
M2
-9
. -$

$
! + 5

-+3%
-+)
.
%
:+
%$ (Jeffery et al, 2005)
M6
Independence, objectivity and the Canadian CA profession

-$

% * * + O 8
!

J Q>9
V
/
Q#
; 6 H
#%
* .
% $

% 5 > ; -
%
:

! >
Q#J
J; + V &* F% + /
+#
+ %)$
M1
J/
+J#
+ 9
H%
>
* -$

% + /

+* 1J
Q>9

,
* +/ + +;
+
"1944M1911"
.J
J J% %A * ";
F % -%
@

-%
Q>* 4 % V
+ >
1959M1945 + ";
Q>
.
, ) /
Q#
,
V
)J% J ,J; &

-9
#
); 3
";
Q> M2
J>
G Q> ..

3
Q#
+ ,

1
Q#
1J
Q#J
+* $
"; %
3 #
";
70
>
–.% )%* 1980 % -";

+
.J$
> @U < +
/
Q#
; .
+J
, ) )
$
9
!
$) >
V
9
+*
:J# .J%
J$ ! >

%

K
-/
Q#
J
J B
+* /
Q#
> * <
.
FJ
;$ * 9
# X# @ Q>9
V
+
3$
J J
J;
. ;
.
W X# + -%
.% -. - H>
(Thomas, et.. al, 2009)

M7
Increase Your Fraud Auditing Effectiveness by being

Unpredictable
J
1

4
+ :

!

.$

$
&3%
R%

-$

$ ",
J $ ",

1
# (17) :

!

J 4

;
>* 1% + 4
4 +* -$

1J J "J, -$

/! > 3 * +
-4
-+)J H3 ; -

6
8
6
9 /! $
-
1

71
< $

)%* 4% /8

-$

$
H

.$
A 3Q
:+
%$ -( Tucker, 2011 ) -
M8
An E-Risk Primer (Altamonte Springs, FL: The Institute of

Internal Auditors
J J$

% $
%
>
<* + !

J J

* -(AICPA) +%%#
+ 9
.

6/
+ !

> ."

%
)
+ 5
) %
:,* R5%
J% +J + <O )

>
$
% +* M1
J$
J
)J%* >
#
5 + ->
>

.

H
v J J
"/ .

+ 1 (94) @ $
+* M2
J;% J .

+* 6 -$

> >

J>
;% %9

% >

> # >

>
% .

/ 4# -#

>Q > .

-
.R%

\$
72
J -
L> >
+/ $
% 3% +* M3
J * + #

$

L5> H #
"/ .

.J

N % 8

>
% -$

;%
WJ>* ) )

, #$

"6; W + <! *
.$

) A )
$
% 
.

+* 1 M4
J .J

J +* 1J -$

)
3% -$

.
%

+ "
J
J
J% 8

6
8
+ .

+

6
8
+* M5
J7 .J
>!
6
8
+ -
5
#

8 )
>
J J + 9

Q> $ - $
.Q$ A

73
(
!
13>2
J #

. %# Q> +

, 0/
:( 1M2) b
+
(1>2)

(

<* H$

H J ! J J

J 1A* +! ?*"
+J J >

4 "J "<O

$
H$
J
$

4
+ F -' 4
.
",
F)

+
J%
$9
I$
, J3%
@J9
J
,\ !2
J%
"6;
< 4
$ #$
J
4J $
1%

F J ;)J

,%
Q#
;
%
F

#
,
"5
J
J +$
+ .
+ +J
-+#
+ .
+B
7

",

+ J +
-+<
-+
<
)
+
J$
1J%
< %

< )
;
0%

",

$
4
PJ#
J

6
! 3% #

6
! 45% 1%

",

$
)J
L>
$
+#
+

J

6
!
X J) J;> 5 *
.

",
+J J5
,
+9
<
* < A
X +

% %
74
6 '

0%

R% 1M3
%$

. 2M3

"
* 3M3
<

"
* 4 4M3
58
$
5M3
$
%
. 1 * 6M3
75
6 '

0%
- <

"
* %$

. ; %
+/
.%
. 1 * 58
$

6
! +/

80% 1>3
;J
19
V
.

-%

+

^ $]
J
4J J<* H$
H -
",
4
J
! -
",

$

+ >
J !
A
K
Q> +

K %# %
R5J% + /;

>
$ $
H F -@#
K
.

%
7 2>3
J* 6JO +

J
+
+
. +

. +
27 J i
'
",
+$
+>

+#

.

. ;$
$
+ (1) 4
-X
76
6JO +

+
+
>
#

% L> *
$
+ +
-
",
+$
+>

+#

*
X# X X

X ( 83 ) i
-;3
H>
0J/ ,)J
0
# 6O . %
., V .X>

"J
J,
%J
P
$
8
( 1M3 )
.,
%
! + 5
1%
58

( 1>3 )

! %D 1
%D
%D ! %D

7
%% %% %%
%79.5 66 %84.3 70 %100 83 44 44

.V

! +
:

+J (%84.3) J% %J

(70)

-%
(83) .,
J
$ % %
(4) $
, $ -
%
!
.X (66) %$

#
F -5$
6%<* 5
)$
1 * 5$
77

3>3
/ F $ -

/ . A %
V

.J "
UJ Q W + 5 L>
">
&
W ! ' 1 @ V

+*
XU -%
J

)J +/J H
v
# 4` -

>

4
+
v
+J
+ #
Q$
6
` V
%
P
$
*
NJ% +J (2) J 4

.

% $, +>
"9

.+
'$, %
" 4>3
: +5 +*, + % %

> V

+J
+ +
A

$
H$ L> : " ) >1
"J,
+$
+>

+#

* 6O +

+
.
J<* <
-

K A

$ L> :% ) >2
"J,
J J
$

+ >

4
J6Q
WJ J 1 ->
@# V
>
-
:b

0/
%
9

78
( 2>3)
# % *" /(
K'% # '

)9 F
+
M2.34 ! 3.67 %
9
2.33 +
M1
3.66 5
%
9
4$
V
'
&
58
@9
*
:b
$
6E %
V
#

/( %9

– 9

) = 5;

:
+ F .1.33 = 3/4 = 3/(1M5)
.(2.33) + * M(1) + I;>%
.(3.66) – (2.34) +
.(5) ! (3.67) + .;
: "
> %
P/>` V

"* + +
+ %
I :,
*45
>1
PJ
J$ -J%
.J "
* Q W %9
$
J $, +* +

+ #
Q$
6
` V
%
.%
6* (2) 4
+ -

%
79
J,Q
J%
. "
* %
Q W + U :"
>2
C% $
> %
. "
*
W >

(% 92.63) ; * C% $ 1 %

K ,; *
J<
Q$ 0/ ( 3M3 )
-

R5% ", %
.

K
(3>3)

- 9
' O%

-
('
% 90.6 4 %
"6;
10M1
% 92.22 4
Q#
19M11
% 92.03 4

,% 28M20
% 91.04 %
F

37M29
% 91.83
$

+ 49M38
% 92.63 49>1
.+ 5>3
J
K ,Q
$
%
. V
%* +* $
J ! -5J8
R5%
N
> b
1
! >! ,

(SPSS) J
J$ 58
R%
+/ 58
1 9 %$
-J<
J%$ J%

Q> +

%
$
:
58
1 9
>
V
+`
80
FJ -5
1%

< :
!% /( M1
J "
J

$
*

K

% 6
G H
.
+ 8
) W + &$
H
%
F -%
J>
J* + F ( Simple Regression ) # #
%D .2
J .
K

"$

K
+ # K F :( Anova ) ,"
.3
JK
#J

K
+ +

% ! 5!
.<
%$
L5> W,$
.
>
%
. "
*
W > F :O%
'
.4
.

)

K
@
% 7 < 6>3
J
J $
+ +%

: %<

9
+J J
J
+J

%
:% %
J &3%
8
$
@9
./ * + #

9
$

:<

81
.
#

$
4
V
>
1 M1
.

4
9
4 + "

68
M2
.
#
"
$
4
V
$

M3

$
4
V

*
5 M4
.
#
"
.

P/

)%
>

M5
J> %J
Q> +

%
: " %
&J3%
J8
J % J
1%

% A -

P/
J% %
., ! -

%

/;
O

.>) V
Q> +

82
7
'
%
8.%

%! =. 1>4

- ' )+ 8.% 2>4

2

8.% 3>4
H
' (One way Anova) ," 8.% 4>4
%

T (
%!
83
7
'
%
8.%
! >!
*

,Q
$
. %
+* $
J
J$ 5J8
,
R%
> -1
,
: %

58
1 9

> %
! -(SPSS)
J
J
J` J

JK ;
68

M1
.

% "

$
+ " $

%

F -/;
> (Simple Regression)

%
>

M2
) -.
K
# K Q
#
"
(Sig.) J%$ WJ % F

+ *
( T) %
Coefficient (R2) J$

$ 1
-% 95 #< W -%5
&
-.

K +
% < &
Of Multiple Determination

J%
NJ% J JQ$
"J @J# #

K
+ ; +
.(Malhotra, 2004, p:452)

84

%! =. 1>4
+
+ ;3
>)

K
+ >

-
",
+$
+>

+#

* 6O +

N
> V
! -+$
6O #$
45#
I$ + * +
# ;
68
1*
>
K
>
57 5
1%

L5>

R5%
+ -

% ! + '

-;3

-&)
>
-$
O
-$
) V + -

%
*
-

%
* L5>

"

R5%
+ -(%

)
:

2>1>4
(1 >4 )

<
%! 7
8.%
.'
%%

3.1 2 U % 25
30.3 20 % 35 M% 26
43.9 29 % 45 M% 36
22.7 15 + +
+ % 43.9 '%
) (% 45 M% 36)

5;
+,

+ % 30.3 '%
) (% 35 M% 26)

5;
< -%$
!
+ % 22.7 '%
) (% 46 + <*)

5;
< -%$
!
.%$
!
*B 2>1>4
(2 >4 )
*B <
%! 7
8.%
.'
%%

21.2 14

54.6 36 @
16.6 11
7.6 5

%100 66 1
9
$
")
+* (2 M4) 4

Q> + +
! + 5
(54.6) %
K !

% <9
( @
)
< -5
(21.2 ) K %

6 < -<
%$

") 6

>* -5
(16.6) K %
6
86
P;
3Q% %%` >

-5
(7.6) K %

* 6O +

+
+
+

% W $

W
#

", 1
",
+$
+>

+#

.
$
,
0$ 3>1>4
(3 >4 )
,
0$ <
%! 7
8.%
.'
%%

6.1 4 % 1000 +
40.9 27 % 1500 +

1000
39.4 26 % 2000 +

% 1500
13.6 9 % 2000 + <*
%100 66 1
% +
A +! ( 3M4 ) 4

Q> + +
(% 1500 +
% 1000) + .#
)
>
& +

+ )
>
6 < -%$
! + % 40.9 K %
>
% K -% 39.4 K % (% 2000 + * 1500)
87
#
>
6
>* % 13.6 K % % 2000 + <* )
+;3
+ + +
%$
! + % 6.1 K % 1000 +
A ')$ &
.

4

"

9
; -",

.>
W ", V
+$
'5 G 4>1>4
(4 >4 )
'5 G <
%! 7
8.%
.'
%%

%12.1 8
%24.3 16 >
4
%36.4 24 1
%13.6 9
%13.6 9 @5
%100 66 1
.J + 9
%
+* (4M4) 4

Q> + +
4 < (%36.4) %

K 1 ;3
+

88
J
J @J5 < (%24.3) K % >

$ .(% 12.1 ) % 6

>* -(%13.6) K %
+J J9
$
/
"#
+ 4% $ ., )O R5%
%
! %
! 1 ;3

+;3
. ;3

+;3
+

%0 0$ 5>1>4
(5>4)

%0 0$ < % 7
. %

.'
% 16.7 11 CFA
% 15.1 10 CISA
% 10.6 7 CMA
% 24.4 16 CPA
% 12.1 8 CIA
% 21.1 14 0$ D
100 66 1
+
+

% 1A* +! (5M4) 4

Q> + +
",
+$
+>

+#

* 6O +

+
") + +

+
i ! ,4
%
) + ,
+
) % 24.4 % X 16 ($
%%#
1
) CPA
11 i ! % 16.7 % ($

) CFA ") + +
89
$
3% 4) CISA ") + + 10 F% + -X
") + +

i -%$
! + % 15.1 K % ($
+
i + ,% 12.1 % + 8 ($
>

4
) CIA
", % +

U +* )O
.X 14 % U &* +
.
9
. $
"#
/!

- ' )+ 8.% 2>4
)4'
M F ) " (
- % ' )+ 8.% 1>2>4
( %0

J @J# 4J JK

% ! H$

-2 <OJ -3 W* -4 <O -5

<O ) #% @> + + &
->
J
$

%

+

(1 5% <O
." %
9
!
J
4 "6; 
"J,
+$
+>

+#

* 6O +

+
.%
>
59

% ! Q> + F -
90
% !

. +* ) 3Q
-

4$
%

+ *
F% +* -
$
. ! %

%
+* ! )

$

+ %
>

4 "6;
X

+#

* 6O +

+
+
3% +
.
",
+$
(6>4)

" (
- % *"

%D #
(%0
)'
M)
*" ?
%D #

<

% ,

9 .686 3.64 '%#! $
+
4 " 1
10 2
.699 3.61
4 W "
$

$; 6 .672 3.88

4 1%
$
O
3
7 +J J%,

J
4J "6; 4
$; .735 3.85
0
8 J 6>9
> + #
4
" 5
$; .613 3.78

5
#
4 4J
(> * >
)

6
$; .672 3.97

$; 1 .613 4.16 ' * %

' 5 U 4
" 7
$; 3 .760 4.10
4 %
%;
">
8
5 " /U ;>
'
<
4
" 9
$; .735 3.94
<9

>

>

$; 2 .663 4.11 LQ>! "6; %
' 5 6
* 4
" 10
'
.684 3.90 %0
)'
91
##

") Q> + K

$
(3) + * .# $

+* (.684) &$ H
% (3.90)

+ %
>

4 "6; 

+#

6 ' * %
' 5 U 4
" ! "6; %
' 5 6
* 4
"
.(.663) &$
## ! -
4 %
%;
">

)


<
4
" 

.(.672) &$ H
%
(3.94) <9

>

>
" /U ;>
'

" L%
(2) "#;
6 -(.735) &$ H
%
(3.61) i ">9

"
4 W "
$

4$ R5%

# 3 4

-(.699) &$ H
%
. !

92
+* ! -%
>

4 "6; 

4 "6; + #

-
$
# +
' 5 '# 'O &

$
+#!
4 " ", $

.' * %
9(
M F ) " (
- % ' )+ 8.% 2>2>4
( L!2

J @J# 4J JK

% ! H$

-2 <OJ -3 W* -4 <O -5

<O ) #% @> + + &
->
J
$

%

+

(1 5% <O
." %
9
!
4J Q#J
<UJ WJ (7 M4)
%/
R5%
+
3% +

$

+ '/ >

+$
+>

+#

* 6O +

+
+
J J>
5J9
J

% ! Q> + F -
",
.%
% !

. +* ) 3Q

4$
%

/

+ *
93
-
$
. ! %

%
+* ! )
-

+ '/ >

4 Q#
X

+#

( 7 >4)

% (
- % *"

%D #
(L!2
9(
M)
*" ?
%D #

<

% ,

9 Q#
/ #; Q
.798 3.26 11
' U
4 %
$; 2 .741 4.16 $
#
4 12
+,
"

4 "
$; .657 4.36 13
1 0
$; 6 .837 3.73 $

K/
 + K

$
#
+ (3) + * $

+* -(.776) &$ H
%
$

+ '/ >

4 Q#


 (.865) &$ H
% (3.75)
&$ H
% (3.73) >

6 # -%
/ #; Q " L%

(11) "#;
6 -(.877)
i ">9

" ' U
4 % Q#

4$ R5%

# 3 4

-(.798) &$ H
% (3.26)
. !

J>

4 Q#
"/ &%
+* V
W
F J
)O
+* -9 4$ . & Q# '$ U'/
95
-' U % Q#

/

4 #; Q +
+! ! -

"
8

4 + Q + Q/
.
$

@$% 9
4*%
M F ) " (
- % ' )+ 8.% 3>2>4
( L'$

J @J# 4J JK

% ! H$

-2 <OJ -3 W* -4 <O -5

<O ) #% @> + + &
->
J
$

%

+

(1 5% <O
." %
9
!

4
,% 
"J,
+$
+>

+#

* 6O +

+
.%
>
59

% ! Q> + F -
% !

. +* ) 3Q

4$
%

/

+ *
-
$
. ! %

%
+* ! )
-

+ ';) >

4
,%
X

+#

( 8>4)

6 (
- % *"

%D #
(L'$
*%
M)
*" ?
%D #

<

% ,

1J*
H> 4#

.780 3.68 20
5
J O

.,
.770 3.67 21
6 "

$
5 @*
$; 2 .754 3.93
4 #
%* 22
J5 @* :9
1
.,
.734 3.66 23
7 "

$

J,% J J# $
6!
.851 3.65 24
9
J
J
$
+ :8
$; .736 3.80 25

3 >U + 1%
$; 4 .890 3.79 ;)

#
+ :8
26
J
,% J$
J
4 "
.739 3.66 27
7 /
$; 1 .831 4.00 >)
0
+
4 28
'
0.787 3.76 L'$
*%
97
4
,% 

+$
+>

+#

* 6O +

+
+
&$
H
%
(3.76) $

i -$; +
",
+ >)

0
+
4 U
-;)

#
+ :8
 4#

9

" ,% # $
4$ R5%

# 3 4

-(.851) &$ H
% (3.65)
. !

<O '#
'%* ';) >

4
,% +* V
W
O

., <O F -
$

# $
6! Q> + -

"

$
5 @*
. ,%
98
4
M4 F ) 7
(
- % ' )+ 8.% 4>2>4
4 4 4 4 %0 C !(

(
J @J# 4J JK

% ! H$

-2 <O -3 W* -4 <O -5

<O ) #% @> + + &
->
J
$

%

+

(1 5% <O
." %
9
!
J
4
,

+$
+>

+#

* 6O +

+
+
J J>
5J9
J

% ! Q> + F -
",
.%
% !

. +* ) 3Q
-

4$
%

+ *
F% +* -
$
. ! %

%
+* ! )

+ %
F

# >

4
, 

+#

99
( 9 >4 )
7
(
- % *"

%D #
(%0 C !(

M)
*" <
?
%D #

% ,

4 ,

,%
%9
$; .657 4.23 29

1 >)
' ,%

<O
+

4 "
$; .694 3.99 30
3 '$ 6
* %
A
$; 2 .741 4.19
9
3; #<
% 4
" 31

a
P! 4
"
6 .837 3.93 "$ $ " /
32

4
<O 1 9 '$* 4

F
.798 3.79 33
8
)
1$9
< ' Q#

%

4 "

$; .865 3.95 34
5 4
% $ n &U #
$; 4 .719 3.97 %

6Q,
4 "
35
* " . * %Q8
Q> + %
.877 3.89 36

7 6Q$

9 + X>)* '
>

4 )
.810 3.68 37
.+#
+
. 6/* A
'
0.80 3.95 %0 C !(

(3.95) ##

. Q> + K

$
+U #
+ (3) + * $

+* -(.80) &$ H
%

+ %
F

# >

4
,


+#

+ ( 29 ) "#;

1% + % 9

+*
+
>)
' ,%

4 ,

,%
%9
<U
" <U %<

$ 6 -(.657) &$ H
% (4.23)
(4.19) ( 31 ) "#;

-
9
3; #<
% 4

<O
+

4 " 

6
+ X>)* '
>

4 ) " L%
(37) "#;
6
(3.68) i ">9

" +#
+
. 6/* A
.(.810) &$ H
%
<O %
F

# >

4
,
+* V
W
$ n &U #

%

"
'% &
9
-' Q#

<OJ
+

4 " ! -%
6Q, 4
%
.%
F

# '
,
Q> + '$ '5
* %
A
101

- % *" ) 7
- % ' )+ 8.% 5>2>4
(
( 10 >4 )
7
- % *"

%D #
*" <
?
%D #

% ,

5
#
"

$
$; .754 3.98 38

2 >

#
&> $

12 .831 3.61 39
1%
6 + >
"

$
#
.770 3.87 40
,
+
$
+ <
"#
.780 3.88 41

5
8 .734 3.76 % #

$ 4
<
42
9 +
$

K

.851 3.65 43

#
&> #
$
%
3 .736 3.94

> #
$
. 44

%
$ #
O%
"#
$; .831 4.08 45

1 $ #
< + * $/

10 .816 3.64 1%

> #
$
. 46
11 J
4J +J J#
$
.
.827 3.62 47
"6;
;
)
7 %
gK
U>
1
L + #
.739 3.81 48

4 #
4 $
$

4G !
$; .699 3.89 49

#
>

'
.796 3.81
102
!

R5%
! (10M4)
%/
R5%
)
i -$; +

$

+ K 8
%
" L%
"$
! -(.796) &$
H
%
(3.81) $

#
< + * $/

%
$ #
O%
"#

Q -(.831) &$ H
% (4.08) " $
.(.754) &$ H
% (3.93) -%<
< <

> #
$
. " 6
" $

Q -(.736) &$ H
% (3.94)
-

#
>
$
$

4G !
+ <
"#
9

" "6;
;
)
4 + #
$
# 3 4

-(.827) &$ H
% (3.62) i
. !

4$ R5%
103

2

8.% 3>4
:G " 2
'
1>3>4
" '%* /;

L%

+ %
>

4 "6; <* HO1

* 6O +

+
+
3% +
$
.
",
+$
+>

+#

Simple )

%
>

>
# /;
>
%

R5%
+ ( 11M4 )

(Regression
./;
>
( 11 >4)
)'
M ( Simple Regression) #
%D
8.%
%0

T T
.+

( R2 Sig. (
-

/;
I 4
44 )4
44'
$
1.679 6.845 .289 .000

%0
104
(Sig.) J
+* ( 11 M4) 4

"

%
+ 0/
/;
$
/;
I '%` F %5 + * %! V
X; K
+ %
>

4 "6; <* " '%
L%

* 6O +

+
+
3% +
$

."
",
+$
+>

+#

% 2
'
2>3>4
" '%* /;

L%

+ '/ >

4 Q# <* HO2

* 6O +

+
+
3% +
$
.
",
+$
+>

+#

Simple )

%
>

>
# /;
>
%

R5%
+ ( 12M4 )

(Regression
./;
>
105
( 12 >4)
9(
%D
8.%
L!2

T T
.+

( R2 Sig. (
-

/;
I 4
4 9(4
4
1.679
$
7.945 .432 .000

L!2
(Sig.)
+* ( 12 M4) 4

"

%
+ 0/
L%

/;
$
/;
I '%` F -
X; K

+ '/ >

4 Q# 

+#

2
'
3>3>4
" '%* /;

L%

J +J J ';J) >

4
,% <* HO3

* 6O +

+
+
3% +
$
.
",
+$
+>

+#

106
Simple )

%
>

>
# /;
>
%

R5%
+ ( 13M4 )

(Regression
./;
>
( 13 >4)
*%
%D
8.%
L'$

T T
.+

( R2 Sig. (
-

/;
I 44 44*%
1.679 5.994
$
.379 .000

L'$
(Sig.)
+! ( 13 M4) 4

"

%
+ 0/
L%

/;
$
/;
I '%` F -
X; K
$

+ ';) >

4
,% 

107

2
'
4>3>4
" '%* /;

L%
+J J %

F

# >

4
, <* HO4
* 6O +

+
+
3% +
$

.
",
+$
+>

+#

Simple )

%
>

>
# /;
>
%

R5%
+ ( 14M4 )

(Regression
./;
>
( 14 >4)

%D
8.%
%0 C !(

T T
.+

( R2 Sig. (
-

/;
I 44!( 44 D
1.679 6.67 .413 .000
$
%0 C
(Sig.) J
+* ( 14 M4) 4

"

%
+ 0/
L%

/;
$
/;
I '%` F -
X; K
+J J J%

F

# >

4
, 

+#

108
H
' (One way Anova) ," 8.% 4>4
%

T (
%!
J J> (One way Anova) &9

+
>

>

.J
JK
J #J

K
 -(
$

+)
: 2
'

$ W,$
$

+ 4 HO5

-&)
>
-$
O
-$
) W,$ <
%$
A
.(%

)
-;3
.$ W,$

$

+ 4 M1
.$
O W,$
$

+ 4 M2
.&)
> W,$
$

+ 4 M3
.;3
W,$
$

+ 4 M4
.%

) W,$
$

+ 4 M5
%
!
/;
$
/;
I
#
" L%
.05 +
Sig. %$
W
F +

F
(Sekaran, 2000,p.317)
109
( 15 –4)
F
%! H
' (One way Anova) 8.%
%
T
%
W F F P +
K
%$

$
Sig df

+

4 37.254
4
0
.000 2.29 3.136 62 28.131
>

5;
%46 66 65.385

+

+ *B
4 12.844
4
0 .000 2.29 3.403 62 8.940
>

66 21.785
+

+ ,
0$
4 41.270
4
5 0
62 41.345
>

.000 2.29 2.364
<
2000+
+
66 82.615
%

+ '5 G
5 14.813
4
0
.000 2.29 2.875 61 12.202
>

+
+
66 27.015
+

+ %0 0$
5 15.127

.163 2.29 61
>

4 1.426 25.119
66 40.246
+
110
: ( 15 M4) 4

"

%
+ +
0/ % %# ( 2.29)

(3.136 )
F +* M1
! 'J%* L%

#
"# #
#
+ *
F +*
J$
/;
I %$
+`
F + *
F %
J$

J J 4J " '%* L%

/;

J5;
0 J -" J$
W,$ <
%$
A

$ W,$
.%5 + * (.000) %$

W O
-<U % 46 $
J% J%# ( 2.29)

( 3.403)
F +* M2
J L%

#
"# #
#
+ *
F +* 0/
J/;
IJ %$
+`
F + *
F %
! '%*
J$

4 " '%* L%

/;
$
0 J -" $

O
W,$ <
%$
A

$ W,$
.%5 + * (.000) %$

W O

")
J% J%# ( 2.29)

( 3.364)
F +* M3
J L%

#
"# #
#
+ *
F +* 0/
J/;
IJ %$
+`
F + *
F %
! '%*
J$

4 " '%* L%

/;
$
5 0 -"&)
> W,$ <
%$
A

$ W,$
.%5 + * (.000) %$

W O
-% 2000 + <* >
111
0/ % %# (2.29)

( 2.875)
F +* M4
! 'J%* L%

#
"# #
#
+ *
F +*
J$
/;
I %$
+`
F + *
F %
J$

J J 4J " '%* L%

/;

0 -" ;3
W,$ <
%$
A

$ W,$
.%5 + * (.000) %$

W O
+
+
0/ % %# (2.29)

( 1.426)
F +* M5
! 'J%* L%

#
"# #
#
+

F +*
J$
J/;
%$
+`
F +

F %
J
$ W,$
$

4 " '%* L%

J%$
W O
-" %

) W,$ <
%$
A
.%5 + * (.163)

112
'%* (16 M4)

+ + '%` Scheffe Test ') >

>
.
VQ<
59

% ! R5% + 4
( 16>4)
Scheffe Test L$
8.%
# G *B

.'
'5 ,
0$
3.764 _

3.747 _ *B
3.799 _ ,
0$
3.756 _ '5 G
113
/ '
8.% $%
8.% $% 1>5
2>5
114
/ '
8.% $%
+J
+

% 8 .

;
&

6/
"J,
+$
+>

+#

* 6O +

+
+ X ! ,V
!
R5%
X/ % ;

+` -
/;
) <

+ 9
;

59
J J

!

R5%
6/ - %
+ ' !
4

R5% * L> +
+
V
:

% ! Q>
8.% $% 1>5
J J>

4 <* ! )

R5% )*
R5J% LJ> +J -

",

$

+
:b
%
/;
>

%0

)'
M 1>2>5
.
%
>

4 "6; <* !

R5% )*
+

+
+
3% +
$

+
115
% V -

",
+$
+>

+#

* 6O
6
* %
' 5 U >

4 "#
X! "6; %
' 5
4
>
* >

%;
">
X

>
" /U ;>
'
<
/* '
.
$

+ <9
' 4

+# +
+#
6O +* ! F V
,$
LQ>! "6; U 1 %

' 5
-4
% ;3
.
$

+ +* '%) +
"6;
+* %
(2005 -P)
% . %
')
:% &/ * %

, ' Q#
>
.
%
1 %
"6;
+* -Q#
+ %
"6;
+ ! -$

.+$

4 4 L!2

9(
M 2>1>5
.
>

4 Q# <* !

R5% )*
+
+
3% +
$

+ '/
-
",
+$
+>

+#

* 6O +

116
0
+,
"

4 "#
X
+
&O H

%<

.
$

%
-(Citron, David. B,2003)
% . %
')

,%
-%
F

# "

+%%#
+

,
*
Ferdinand A. Gul, )
% . %
4; .Q#
/

./
% ->
.

Q#
<O
F% +* %
(2003
1
+$

+ %
-' )

8
>
# -$

% O %
+ Q/ ..

"U)% -6Q$
/
Q#
> * <
.

(Jeffery et al, 2005)
* 9
# X# @ Q>9
V
+
3$

. ;
.
W X# + -%
F
;$
117
L'$

*%
M 3>1>5
.
';) >

4
,% <* !

R5% )*
+

+
+
3% +
$

+
% ! -
",
+$
+>

+#

* 6O
'#
'%* >)
0
+
4
XU + 1%

#

$ +* ! F V
,$
+* '%U) +

$
6
* ; <O
>)
0
+ $

.
$

<O
% W -(2002) -*

%
O
- %
1
l #$
%
+%
#
I$ $; $ -
4
./

,%
Q#
%0 C !(

M 4>1>5
.
J
# J>

4
, <* !

R5% )*
+
+
3% +
$

+ %
F
118
-J
",
+$
+>

+#

* 6O +

J
4J J ,J

,%
%7
X)
' ,%

-'J$ 6
* %
A
<O
+

9
3; #<
% '#
J
'
%
6Q,
4 "

XU
,J
+* F - # ' 6
* 4
#;

<O
.
$

+ + +* '%U) + $
# +* !
( 2004 -'
)
% . %
4;
$ + "
%
F

# X A +# +9
+>

5J
.J +* #;

5 . +* -+%9
+%%#
+
.%
F
,
+>

# .)

"
119
2>5
VJ
J# -

Q> + !

R5%
6/

J + >

4 <* F
8 X$
+
:
-
",

$
<O % #

9
%
>

4 "6; 6Q! :D
+

+
+
3% +
$

+
+ F -
",
+$
+>

+#

* 6O
:
b
P
Q>
J>
J
4
W + 4#
",
M*
.4
U "
'$
.>

4 1%
$
O
+ U
$
M1
+ %,

-'6; >

4 . $
MN
.+ )
0
J> +J #

>

4 " + U
$
M
.
",
>

5
#
6>9

J

4 Q#
<* U
:%
+ J
+J
J3% +
$

+ 0/

120
-J
",
+$
+>

+#

* 6O +

:
b
P
Q> + F
J/ J>

4 #; Q + U
M*
.' U ' % ' Q#

J
4 '
K/ %

&* +J
$ $
>

4 " + U
MN
.%


4 + Q + 4#
M
.

'
J 

4
,% + U
$
:
+
J
+ J
+J
J3% +
$

+
+J F -
",
+$
+>

+#

* 6O
: #

Q>
J
H> 4# >

4

W + 4#
M*
.",

1*
$
5 @* O

., + U
M1
.>

4 "

121
J# J$
6! >

4 " + 4#
MN
. ,%
+ :8
>

4
6
b
M
.;) + +*

#
FJ
J
# 'J
,
>

4 # W "
+ U
:

J +J J <O %
#
.
"/ . -%

* 6O +

+
+
3% +
$
:
b
P
Q> + F -
",
+$
+>

+#

J
aJ
PJ
>

4 " + 4#
M*
.
4
"$ $ " /
1 J* J* '$* >

4 F + 4#
M1
.
* )
1$9
< -' Q#
<O
&UJ #
%

>

4 "
+ 4#
MN
.4
% $ n
J %
A
<O
+

4 " + 4#
M
* " . * %Q8

Q> + %
< -'$ 6
*
.6Q$

122
J 'J* 4J

V
+ , 6
`

:
VJ
:J#
J -J
",

$

+
:#

.
",

#
;)
"<O

$
M*
J$

J J JQ>9
F

"<O

$
M1
.
.
$

Q Q>9
R% # MN
123
7
.

- 7
>
<
4! D B4 4.

M4 ! -(2000) - -&
M
. :%8
-)% "
$

- 9
$
-1
$
J$
-
5% % : G H .(1998) -& -
M
.+ -1 + , -< <
-
G H W
@A% .(2003) -+
/ +% -" M
..,
)% 5

:+ - 9
$
-J
$
- 1#(
-(2005) -
! * - M
.+9
:+ -.,
)% %

$ -< <

$
- W .( -(1995) , $% ,g M
.+9
:+ -

)J% , +

-%<
$
-B -(2002) - * -% $
>
.+9
:+ -.,

$
- U !"
H
-(2008) -+; -
M
.
124
:Q

- 9
$
-
5% (2000) -& @ -&,
)
M
.
J$
U 4!"
+ .(2008) -+ - K
& 0 -&$
>
.+ -)% 5

-%<
) :
+
+
-(2007) - - -$
M
."#
-)% m

- 9
$
- "
F4 ,
45%
4#+ :4
.(2000) .0 * -
$
M
.+ -.,
)% )

-$

$
-
)J% 4
J
O - 9
$
-# -(2002) -k
-k
;
M
.+9
:+ -.,

-4)J $
)% - 9
$
U .(2008) -+ -/#
M
.

-J>
J$
.
4- !
(2002) -*
+* -; M
."#
-.,
)% 9
1

J
-< <
$
-4
.(2005) -*
+* -; >
.%8
-$
-(2011) -
$
% + "

$
M
-+%%#
+ $
.

)% + -

,A * Q
.+9
:+
125
4 4 4

! X .(2004) .+ * - >
.%8
-$
1) O -$

$
-
$
3%
- 9
$
U
- !
+ 9 -(2006) % - % M
."#
-
V -
8
% $
"
! - % -
",
+ "
;$
")%
M
.2010 -1
-)

-6J,
J$ - J 9
$
-
'
# -(1999) - -1#%
M
.+9
:6,
$
-
5% %
U(2007) -* -% M
.+% -$

: -%<
.(2007) -%
1
G F
-+%%#
+ $
5
M
Online Available at: %

http://www.socpa.org.sa/rule/index.htm
.

.'
5% 0
B " -(2002) , -* M

-
G $ -")% A -" . 9 A
.)
%9

-
8
$

126
4. )' 7

.(2002) - -" M
. -4) $-")% A .<
SIX SIGMA 80% .(2011) -;K

* % -&

M
J -J9
J -")% A . #2
.+9
:+ -9
4)
$ -
4
$4
@A%
# .(2006) ,
M

J * ,
9( ! *
M %
" *
.+ ,$

$
+ $ ,")% A
4 4 0 ! F -(2009) - -
M
J -(#

:
5 T 1#( %#'
.+ :",A -Q8

",A $ -")% A

D G!
( (

.(2001) -* -&$
M
.4;
-
G $ -")% A -% *
$
K0%

.(2004) -F -0 M
.5
,
$ -")% A U%
7
5% ! F (2003) -H ) 3 -)#
>
A
* .%
+
5 " (
.+9
,+ :$

$
+ $ ,")%
127
C4 4!(
4 G( ( F -(2004) H)* -'
M
.+ :$
+ $ ,")% A
* ,
" %0
4 *M

.(2007) -$ 1 A W -g
M
U%
0
%0 )
# G! %%(
. -%8
$ -")% A

B 9

6/
6# ! . #
)
.(2003) -+% -$
* M

-9
"
A - !
$
-
.319M312 L L .9
$
-)$
%%( < -<

#

#
-(1999) ,L -%
M
.28M12 L L -+>
%<
$
U

.J

J Q#J
J "<O

$
-(2005) H -P M
-(75)J$
-(27) J
-
% -"$

'5
* % >
.182M158L
-
<
$
6
9
-(2002) -4 -
M
.91M68 L L ,11021 $
U

128
> / @

;
>
-(2004) - * -I M

Z 0 U$

%
6
9
" 9
.369M361 L L -9
"
A -
J
$
3% $
<* -(2009) - < -&$
-3 -)#
M
-"
-M
+ -+9

>
) W
.345M312 L -72 $
-"#
$
% " - 7

><
- Archambeault, Deborah S., (2002). " The relation between

Corporate Governance Strength and Fraudulent Financial
Reporting: Evidence from SEC Enforcement Cases " , USA:
Prentice-Hall International, Inc.
- Arens, A.A., Elder, R.J., and Beasley, M.S. (2005). Auditing and
Assurance Services, An integrated approach. 11 Edition. Prentice-
Hall.
- Arens, A., and, Loebbecke, J., (2003), Auditing: An Integrated
Approach, 8ed; USA: Prentice-Hall International, Inc.
129
- Citron, D. B. (2003), "United Kingdom's Framework Approach to

Auditor Independence and commercialization of the Accounting
Profession", Accounting, Auditing and Accountability Journal, Vol.
17, No.2, 2003, PP. 244- 274.
- Cohen, Jeffrey et al., (2004). " The Corporate Governance Mosaic
and Financial Reporting Quality " , Journal of Accounting
Literature, Vol.43, Issue 1, PP: 33-34.
- Daft, Richard L., (2003), Management, South–Western & College
Publishing Co., Canada.
- Defond. M., et al, (2007). Does The Market Value Financial
Expertise on Audit Committee of Boards of Directors . Online
Available: http: // www.papers.ssrn.com /paper tap.
- Degeorge ,F. and et. al, (1999). Earnings Management to Exceed
Thresholds, Journal of Business, Vol.72, January,1999, PP: 1-33
-Eichenseher, J. W. and Shields, D., (2003). The correlates of CPA
firm for puplicy- Held corporations, Journal Of Practice And
Theory, Spring, Vol. 8, No3. p.p: 23-37.
- Ferdinad, A.Gul, (2003), "Banker's Perception of Factors Affecting
Auditor's Independence", Accounting, Auditing and Accountability
Journal, Vol. 12, No.2, PP. 40 – 51.
- Fraser, Ian A. M David J. Hatherly, and William M. Henry, (2004),
Illegal acts and the auditor, Accounting Forum, Vo.28, No, 2. pp.
99–118.
- George D. Anderson and Robert C. (2006). Ellyson. “Restructuring
Professinal standards: The Anderson report -Journal Accountancy-
September, Vo. 23, No. 1, P:96-102.
130
- IFAC Education Committee, IES3: Professional Skills, Online

Available: (www. ifac. org/ store/ category.tmpl?
category=Education/,October, 2003).
- Jeffery Everett, Duncan Green and Dean Neu, (2005) "
Independence, objectivity and the Canadian CA profession “, Critical
Perspectives on Accounting ,Vo16, No.4, Pp.415-440.
- Malhotra, Nareash. K. (2004), Marketing research, New Jersey:
Prentice Hall.
- Messier, Jr William F. Auditing &Assurance Services: A

Systematic Approach. Second Edition, McGraw-Hill Companies,
2000.P:11.
- Private Sector Corporate Trust ,(2002). " Good Corporate

Governance in State-Owned Corporations – Final Draft Guidelines.
- Rezaee, Z. Kingsley ,O.O and Mimmier, G.(2003), Improving

Corporate Governance: The Role of Audit Committee Disclosures,
Managerial Auditing Journal.Vo1.18 Issue 6/7, pp: 530-537.
- Rezaee Z. (2004) " Restoring public trust in the accounting profession
by developing anti-fraud education, programs, and auditing ",
Managerial Auditing Journal, Vo.19, No.1, pp.134-148.
- Schermerhorn, John R. (2002), Management, 7th ed., John Wiley and
Sons Inc., New York.
- Sekaran, U. (2000), Research Methods For Business, A Skill-
Building Approach. John Wiley and Sons Inc, New York
- Thomas, et.. al,( 2009)” Increase Your Fraud Auditing Effectiveness
by being Unpredictable”, Managerial Auditing Journal, Vol. 21,
No.1. pp: 224-231.
131
- Tucker, X.L, (2011), An E-Risk Primer (Altamonte Springs, FL: The

Institute of Internal Auditors, Research Foundation,www.ifac.com.
- Whittington, O. Ray. And Pany, Kurt. (1998). Principles Of

Auditing. 12th Edition, McGraw-Hill Companies. Singapore.
- Winkler, Ad Albert, (1998). Financial Development, Economic
Growth and Corporate Governance.
132
9 .

",
+ "% (1) 4

%
(2) 4

%
6* (3) 4
1
+
58

R5% (4) 4
133
(1)

(1)
! A%
)$%H

:
H
9
4# 1982 % (5) +%# ",
n)%*
.)
$,
>
",

* . M*
.H%
%% !
$

>
U #
M1
+J

: V -"
",
/;
MN
..

*
:
5 + ",
6)%! +% H U
J>)
J +J ",
# %
,
5 U)% :(1)
.Q8
+O)
H9
, H
)8 ./> -
:+ ",

+ :(2)
. A + *
9
+
#
",

* M*
J$
J$
JO
5
+ #

M1
."
8
@ #

9
)

.
+ %
%8
MN
2010 -
",
+ "
;$
")%
(1)
134
QJ8
+O)J
HJ9
, 5 "
! @ ",
+ :(3)
:+ /
.Q8
+O)
H9
"
, M*
.$

+O)
"
, M1
.
%U $
O
MN
.#
+5) $
5
M
- ;3 &* + + "6;

">
& + +
+ MJ
.
% VQ< " 6
,
@ +
# %$
: "

8
@ L> :(4)
J>
J
8
J
05

./ ",
$

M*
.+%#

;% ,Q

#
)J
",
H
#
9
+ H * M1
.Q8
$)
9 X# $

>
'*
#
9

#
%
>
+%
;3 & :(5)
.+$
+;3
5
.X;3 409 ",

;3 i : '5
135
:
+ /
J

", $

%
L> :
% % >
##

8
$ . -5% #

)%9
6
* # $
. ,

!

%

P;
<J

/J
J
./ %
L> :
D % ><
1 * "

<
L;

U",

9 ,Q
J%

J#
>
<
L;

! /! U
<
.
<
1 * %U)
>
)% #$

%
L> :
% >@
-J>
)%9
.)
$
O
Q

J

! ! /! -N>

1 >

.O
5
., J >

;% %
L> : 7 % >
J
J5

J9
+J #

! U

5
9

7 >

H 3%
:

. $

+

:% +$
+
: D

.H9
Q8
+O)
+
. +$
M*
136
QJ8
+O)
$
. +$
M1
.H9

.("#
) >
)
1
:
<
6
J! -",
3%
05

3% 5
# : !
$ .0
PQ
4
5 - /$
5
)

+ &*
.$)
9 '#
$

9
"J,
OJ J 6% 5
U : !
$ .0
+J>
6J#;
+ % ) /#
U1984
#$%
J%
#$ -%$
. ", #$
"$
9
$
.&% )
: 5% E.
@J J% "J 52 + $

5Q
H U : .9 :D
.>
9
-
8

#
-
"
! -"
8
." 12 + H U :!

$ .0 .9 :%
." 22 + H U :

7 .D :
." 79 + H U :

.9 :
:
H
.X> X &>

$
",
/ > ,
"
: B
137
UJ )J
;%!
>
",

% :
.,
"6;
+ W
:
+ -
.
>
",

% M*
.
>
",

4;%8
'* $% >
M1
. 3%
6%
O
6
9
"6; . MN
.", $
)%
M
#$%
: #$%" :D
.( % #% )
7

>
.>
.)
+ ;% 3% M1
.%%8
.)

O
5
) MN
:
#$%" :%

$
@

6% &%
.

5)%8
.)
;% M*
.b
; 9

,

. $
9
; M1
.%%8
<A8
.) N>
O
5
) MN
138
: 5% :
+ $ !

",
4

3%
H M*
J%, " Q>

, ' * R5% + -
)% '* $
.
%
%$

%
$
",
4

3%
M1
.@# #
"J,
J 4

3%
%
$
%
MN
R5J%
J
# 5
) +
.",
. $
>
H
9

,%
,

J$
J%

",
4

3%
M
.
>

#
>
K >

H
9

J$
%

",
4

3%
MJ
.
' *

*
139
(2)

%
#"
$
/ !"

[
:
>*
:1
>*
,,,#

:12 %

+ >

4 <* H$
!

H

F U
",

$
P/ * 9 -9

4)
$ +

. $
'%U #
59
8
,

.# $
V
I
A8 %
%$
)
6

140
$ % : " (
7
% 35 M26 % 25 +

>1
2

% 1500 +
1000 % 1000 +
,
0$ >3
% 2000 + <* % 2000 +
% 1500
1 >
4 '5 G >4
@5
CMA CISA CFA %0 0$ >5

W>* CIA CPA
141
.

- :% (
J * + 6
-

K < 5#
"

$
."
8
(x) ")! ./ F -%
4
B4 %0
)' F
F , G H : " B
\
B D D
B

^ .0%
B D F

B ]
'%#! $
+
4 " 1

4 W "
$

2

4 1%
$
O
3
+J J%,

4 "6;
4
0
6J>9
> + #
4
"
5

5
#

J J
(> * >
)

6

4
* %
' 5 U 4
"
7
'

4 %
%;
">
8
/JU ;>
'
<
4
"
9
<9

>

>
"
"6J; J%
' 5J 6
* 4
"
10
LQ>!
142
L!2
9( F
F , G H :% B
\
B
B D D
B

^ .0%
B D F

B ]
% Q#
/ #; Q
11
' U
4
$
#
4 12
0
+,
"

4 " 13
$
K/
 4#

20
@J* O

.,
21
"

$
5

4 #
%* 22
J J5 @* :9
1
.,
23
"

$
143
,% # $

6! 24
1J%

$
+ :8
25
>U +
;)
#
+ :8
26
/
,% $

4 " 27
>)
0
+
4 28
C !(
F
F , G H :7
B
\ %0
B D D
B

^ .0%
B D F

B ]

4 ,

,%
%9
29
>)
' ,%

A
<O
+

4 "
30
'$ 6
* %

9
3; #<
% 4
" 31
/

a
P! 4
"
32

4
"$ $ "
<O 1 9 '$*
4 F
33

* )
1$9
< -' Q#

#
%

4 "

34
4
% $ n &U
%
6Q,
4 "
35
* "J .J * J%Q8
Q> + %
36
6Q$

A + X>)* '
>

4 )
37
.+#
+
. 6/*
144
:7

-
T
T

$
$

5
#
"

$
38
>

#
&> $

39
1%
+ >
"

$
#
40
,

+
$
+ <
"#
41

% #

$ 4
<
42
+
$

K

43

#
&> #
$
%

> #
$
. 44

%
$ #
O%
"#
45
$ #
< + * $/

1%

> #
$
. 46
J
4J +J J#
$
.
47
"6;
;
)
%
gK
U>
1
L + #
48

4 #
$
$

4G !
49

#
>

%$
) %
%
145
(3)

% )
D
$
+ $ +* &
9
1
>
6,
$ /#
@
2
%,
$

3
g $ %

+<
4
146
(4)

< 0! .+ 8.%
AGE
Cumulative
Frequency Percent Valid Percent Percent
Valid 1.00 2 3.1 3.1 3.1
2.00 20 30.3 30.3 33.4
3.00 29 43.9 43.9 76.5
4.00 15 22.7 22.7 100.0
Total 66 100.0 100.0
EDUCATION
Cumulative
Valid 1.00 14 21.2 21.2 21.2
2.00 36 54.6 54.6 75.8
3.00 11 16.6 16.6 91.4
4.00 5 7.6 7.6 100.0
Total 66 100.0 100.0
INCOME
Cumulative
Valid 1.00 4 6.1 6.1 6.1
2.00 27 40.9 40.9 47.0
3.00 26 39.4 39.4 764.
4.00 9 13.6 13.6 100.0
Total 66 100.0 100.0
147
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation

Q1 66 3.00 5.00 3.64 .686
Q2 66 2.00 5.00 3.61 .699
Q3 66 3.00 5.00 3.88 .672
Q4 66 2.00 5.00 3.85 .735
Q5 66 1.00 5.00 3.78 .613
Q6 66 3.00 5.00 3.97 .672
Q7 66 2.00 5.00 4.16 .613
Q8 66 3.00 5.00 4.10 .760
Q9 66 1.00 5.00 3.94 .735
Q10 66 1.00 5.00 4.11 .663
Valid N (listwise) 66

Q11 66 3.00 5.00 3.26 .798
Q12 66 2.00 5.00 4.16 .741
Q13 66 3.00 5.00 4.36 .657
Q14 66 2.00 5.00 3.73 .837
Q15 66 1.00 5.00 3.75 .865
Q16 66 1.00 5.00 3.29 .798
Q17 66 1.00 5.00 3.90 .694
Q18 66 3.00 5.00 3.87 0.719
Q19 66 1.00 5.00 3.59 .877

Q20 66 2.00 5.00 3.68 .780
Q21 66 2.00 5.00 3.67 .770
Q22 66 2.00 5.00 3.93 .754
Q23 66 1.00 5.00 3.66 .734
Q24 66 1.00 5.00 3.65 .851
Q25 66 1.00 5.00 3.80 .736
Q26 66 1.00 5.00 3.79 .890
Q27 66 1.00 5.00 3.66 .739
Q28 66 1.00 5.00 4.00 .831
148

Q29 66 2.00 5.00 4.23 .657
Q30 66 2.00 5.00 3.99 .694
Q31 66 1.00 5.00 4.19 .741
Q32 66 1.00 5.00 3.93 .837
Q33 66 2.00 5.00 3.79 .798
Q34 66 2.00 5.00 3.95 .865
Q35 66 2.00 5.00 3.97 .719
Q36 66 1.00 5.00 3.89 .877
Q37 66 1.00 5.00 3.68 .810

P38 66 2.00 5.00 3.98 .754
P39 66 3.00 5.00 3.61 .831
P40 66 1.00 5.00 3.87 .770
P41 66 2.00 5.00 3.88 .780
P42 66 2.00 5.00 3.76 .734
P43 66 2.00 5.00 3.65 .851
P44 66 3.00 5.00 3.94 .736
P45 66 2.00 5.00 4.08 .831
P46 66 3.00 5.00 3.64 .816
P47 66 1.00 5.00 3.62 .827
P48 66 2.00 5.00 3.81 .739
P49 66 2.00 5.00 3.89 .699
149
Variables Entered/Removed(b)
Variables Variables
Model Entered Removed Method
1 TOTALQ(a) . Enter
a All requested variables entered.
b Dependent Variable: TOTALP
Model Summary
Adjusted R Std. Error of

Model R R Square Square the Estimate
1 .457(a) .289 .202 .47953
a Predictors: (Constant), TOTALQ
ANOVA(b)
Sum of
Model Squares df Mean Square F Sig.
1 Regressio
6.618 1 6.618 28.782 .000(a)
n
Residual 25.064 65 .230
Total 31.683 66
a Predictors: (Constant), TOTALQ
Coefficients(a)
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.

1 (Constant
1.893 .357 6.845 .000
)
TOTALQ .481 .090 .457 6.845 .000
a Dependent Variable: TOTALP
150
Variables Variables
1 TOTALG(a) . Enter
Model Summary

1 .498(a) .432 .241 .46758
a Predictors: (Constant), TOTALG
ANOVA(b)
Sum of
1 Regressio
7.852 1 7.852 35.913 .000(a)
n
Residual 23.831 65 .219
Total 31.683 66
a Predictors: (Constant), TOTALG
Coefficients(a)

1 (Constant 7.945
1.951 .310 .000
)
TOTALG .462 .077 .498 7.945 .000
151
Variables Variables
1 TOTALS(a) . Enter
Model Summary

1 .548(a) .379 .294 .45101
a Predictors: (Constant), TOTALS
ANOVA(b)
Sum of
1 Regressio
9.511 1 9.511 46.754 .000(a)
n
Residual 22.172 65 .203
Total 31.683 66
a Predictors: (Constant), TOTALS
Coefficients(a)

1 (Constant 5.994
1.723 .306 .000
)
TOTALS .553 .081 .548 5.994 .000
152
Variables Variables
1 TOTALE(a) . Enter
Model Summary

1 .613(a) .413 .370 .42603
a Predictors: (Constant), TOTALE
ANOVA(b)
Sum of
1 Regressio
11.899 1 11.899 65.558 .000(a)
n
Residual 19.784 65 .182
Total 31.683 66
a Predictors: (Constant), TOTALE
Coefficients(a)

1 (Constant 6.67
1.480 .288 .000
)
TOTALE .599 .074 .613 6.67 .000
153
ANOVA
TOTALP
Sum of
Squares df Mean Square F Sig.
Between Groups 37.254 4 2.298 3.136 .000
Within Groups 28.131 62 .270
Total 65.385 66
ANOVA
TOTALP
Sum of
Between Groups 12.844 4 .551 3.403 .000
Total 21.785 66
ANOVA
TOTALP
Sum of
Between Groups 41.270 4 .471 2.364 .000
Total 82.615 66
ANOVA
TOTALP
Sum of
Between Groups 14.813 5 .471 2.875 .000
Total 27.015 66
ANOVA
TOTALP
Sum of
Between Groups 15.127 5 .471 1.426 .163
Total 40.246 66

587090a2c32de 1

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

587090a2c32de 1

Uploaded by

Copyright:

Available Formats

  

  F/ %*  +* $  6E  6$

%%! ,* B  "

 %$ * +

/* "   G  

J% J! J 4; (One way Anova) & 9

   8. %  $ % :/  ' 

<U ( Simple Regression) 

105 +  '/ >

<U ( Simple Regression) 

112 Scheffe Test ') >

         

+J J >

J <OJ % # 

J<U FJ  -'J/ >

J J<U F  -';) >

The study aimed at identifying the impact of the external auditor

The researcher provided a number of recommendations that are:

1- Given the professional efficiency of the external auditor the

J$ J - J  @* 

@ "/ < + - ;>

 <U *  

.(21L -2002 - 

4 Q> + F  - %

-" J; J  #

,J -  J* +J %

J# +J >) * -';% $  #$ % 6

J XQ F% +* 0/

.(IFAC, 2003) 

+J J J>

+  '/ >

* 6O +

+  ';) >

* 6O +

  #  !  -

:    $

+J J %

* 6O +

    9(

+J  % &* N>

- J%$ J%, "J %  )

J J "J Q )  W  + 4#

1J 4 J %

.(Arens ,et..al .2005.p:15) >)  $

Q# . - % 

1% +* - /$ 0  &* ' + * - %

.(14L -2007 -+%%#

.(24L -2004 -I) >)

 %  

.(3L -2007 -+%%#

2011 , +  $

.2012 +% 

  5% $ %! :* &

J J +$

! !  F  - 

J +J 4J#

"  " , F  - 

 +/   L> ) - 

(Archambeault, 2002, ,

%  ) 3% # + +* 1 -

# .  % ;3

$   >

.(Cohen, et al, 2004, p: 33 )  >

F/ %* +* $ 6E 6$

%%! ,* B "

%$ * +

/* " G

J% J! J 4; (One way Anova) &9

8.% $% :/ '

<U ( Simple Regression)

105 + '/ >

<U ( Simple Regression)

112 Scheffe Test ') >

+J J >

J <OJ % #

J<U FJ -'J/ >

J J<U F -';) >

J$ J -J @*

@ "/ < + -;>

<U *

.(21L -2002 -

4 Q> + F -%

-"J; J #

,J - J* +J %

J# +J >) * -';% $ #$ % 6

J XQ F% +* 0/

.(IFAC, 2003)

+J J J>

+ '/ >

* 6O +

+ ';) >

* 6O +

# ! -

: $

+J J %

* 6O +

9(

+J % &* N>

-J%$ J%, "J % )

J J "J Q ) W + 4#

1J 4J %

.(Arens ,et..al .2005.p:15) >) $

Q# . -%

1% + -/$ 0 & ' + * -%

.(14L -2007 -+%%#

.(24L -2004 -I) >)

%

.(3L -2007 -+%%#

2011 , + $

.2012 +%

5% $ %! :* &

J J +$

! ! F -

J +J 4J#

" ", F -

+/ L> ) -

(Archambeault, 2002, ,

% ) 3% # + +* 1 -

# . % ;3

$ >

.(Cohen, et al, 2004, p: 33 ) >

0' 2>2

.' *

VJ -J 3%

% &* N>

% P)

.(103L -2008 -/#

.J J3% + " " '%U 4

.J $ 6Q W # #

.(89L -1998 -

.%$ "; >

?* 3>2

: +/ 4

% &* N>

1* + /

.;% $ P)

: 4

. ; 9

B ?.5 4>2

J J 4

0 J J )

(Private Sector Corporate Trust, 2002, p:35) :

J J/ )