Problems Facing Auditors in Gaza Strip (Analytical Study)

Problems Facing Auditors in Gaza Strip (Analytical Study)

Maher Durgham

mdurgham2005@yahoo.com

Received : 18-02-2008 , Accepted : 28-01-2009

Language: Arabic

Abstract

The objective of this study is to recognize the problems that may face external profession of auditors in Gaza Strip. These problems Could be related to rules and professional laws to the Palestinian Professional Associations, clients or any other related problems. In addition, suggestions have been made to find solutions for such problems. To achieve the aims of the study; a special questionnaire has been distributed among the legal auditors in Gaza Strip. Therefore Descriptive Statistics and T-test were used to analyze the data. Some of the most important results of the study were the following: First, the organized body of the profession does not have the power force the practitioners to implement the international accounting and auditing standards. Second, the Associations do not work efficiently as required to spread awareness about the process of auditing and the role of auditor and his/her duties, organizing and developing the auditing profession. Third, the laws that concern auditing process need to be modified. Fourth, the main goal of auditing process is to discover mistakes and fraud cases. Fifth, the fees of auditor do not suit the work and the responsibilities that imposed by the law. Sixth, Decrease the average of governmental interest for the profession with comparison with other professions. Finally, there has always been unethical competition among auditors. The study came up with some recommendations including: First, awareness campaign should be considered to improve auditors' obligations with the rules and profession ethics. Second, an effort should be made to modify the rules of pursuing the profession of the Palestinian auditing (No. 9) 2004. Third, there should be a reform to the profession council. Its membership should include specialists in different disciplines including, finance, economics, accounting, law and academics. Fourth, there should be more concentration on the quality of teaching accounting and auditing in the Palestinian universities. Further, special interest in the practical training should be enhanced. Finally, workshops and training courses should be held by Palestinian Professional Associations in order to expose your professional with the member’s latest and new developments in auditing.

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