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OLS ,bl+ Churchman "eau sheds Ba 97 EEL. deg y ole! ly pt g tle alacel Coal ee ed ag USL th Cth CIGL IK b bb als Gloy,is ~ dy! sheate bey ple lal y ot shel class cashes plye OMe O15} Gla ob sth cHls clille gly shia ble, SN Ath BUS PUB po sla sy Culm 9 OLS Gly 4 4 ple a clay pie 659 Dlg pe AHL pA KH OT glee y Cll FI y th tls 1 55 Shey 92 Olds, A yh Obea gpd gpl ply ay gh eto Ly late y Jin Uprel quale: Oley pie onl thy Bas Opis Mes Le tere orl: 1- John Hospers, An Introduction to Philosophical analgsis, Prentice Hall, 1957, P.195. 2- Susanne K. Langer, An Introduction to Symbolic Logic, New York, Dover Dvblications, 19£ P.185-186, 3+ C. 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C59 LY CN aye oat SIL ed GUE GlayIS JLo! SIE Gay laced aS ct dane aS oS ea 2p OLE CMa iI Ate eed 0a ps cya 5Ih Marel jt ybtean Ub AAT Sly Gly 29 oe St els AF Aly She 59 ag Obey tg 4 ed Be G2 ol 52S pte U opts AEE BIS GL LS 9g 6 oy segs soap J Sed ede GIS CLS Jered oS etl Sal 5gie is 98 bla JAS pre Ke 5? 9 AY y OUL 8 es BE LE BW 5 SI ol ine hs of Lot Ay ayla ayy eb GE GLAU y 1+ Walter B.Mcigs and O.Rag Whittington and Robert F.Meigs, Principles of Auditing, Richard Dalrwin INC. L985 P. 112. 2- Stuart Ture and olm Cooper, Auditing in the United Kingdom, Prentice Hall, 1991 P.34-36,oly Sey w ca ay C52 4 he IK L JLo Be aKa) I tL Lb Le GE Oty aalget OF yo 4S aT daly aye yy ceeds gt CH Sobol 25 nl St S15 (Ee it elem IL Bashy at 99 2412 ager y HE GIL aylye y Sls JH! 29S ety a the 2 ete GUSTY 9 ort Grae pei oles wat AE ae ge lem yee Sobel i jf ad day Ie oy yo Sli Let ethics elem aly OF GLI y Els EI eS cell 2 LSE Go onl gph SUES tl Ce ple GUE Sty Cele bls CYL ES ayn ue on! 5! SW ES des bE ot ly ppbor Cdyir enb> clexit 2 dtl BS slips AS AE ls SY AS pL ots CLE eel GE a jlye EAT Lele wed asl ogra ly Gea gil Cel ele Plo Sle 90 4G pl lam odd 42d yy Glos fait! jf pglro colin! — prey od wT ge Aifyf dilate gla ty eth aes tate eb Ih Els pe Ghia alo yy 2 Syl oly phe SS yybilen hed Gots Gullo Lt pb Jpel i as Wed gf ek, glo So pba ot ly dy tad fine ot if Gylblin y ple de S145 cif 23 y8 39 SL Shy Gyles Olpe & ylzbim ott ad pd gles jal je ple Sb OUT SS Aige Gletys) GUT 24) 5 oct a SL Gg ye doy Hla thee Sopdet yyShe Qos gh Sako daa Is lit ayy Say Ghis cd Ll Ctl JL Gg spo lia SLI oyy2 9 ybad uly eles luke! Saal magi y2 Oulm fs 5 alae plas) Bulb Gleb YS ol pL jf Blas Jolt y Ogee ae pel gal VLE g sales (AB clue wit od tele Clbes plant sly pple Se Sy lid pele IS plea, [- Stuart Tyrleg and Malcolm Cooper. Auditing in the United Kingdom, Prentice Hall. 1991, P4346,wy wet athe 23 gals hey be Ba Mi Ol gte Ly S jae hes get gl daa I solid ay ga ly colel gles Jud G3 2g SAS gs sled wal glassed jh plo Sl oy! ply tLe glut oe 63 IS 4 Sal a aetle pA Mg Mage y Mg go Vet ln 6, ole a LS see 9 he 9 yn ztlnm Cin y Ogi ge Geb tl iP eed prplar Oller 59 es ee ple obhee 32 Spel onl sLel ocget sy ene tt cipd Jpet WEL SL all Glesa ston 9 Coals hy Letile KS yyhiles yd cls Ly Syol sleSheg bk kb ple KH 4S Lt ajfo IG Aol ctls bls plat Goltglam Lt ch AN AS ad BLS 59 Geplam Calpe Oljes ayg4 52 2519 2529 WS pegs CSS LE ath 0 Got Kot h Gail les tsket Wpj cel gate OF pY> cet pis bly bt 428 a GUATLys je 951 opry GLAS y ES GE Gylulim cat cindy cles jlaiul 29 FEU SLE o gry yh ogry tt Cp d Gletss foe Seb S 2uy 39 Glee BP sles SSDI Yo oe 4 GFL onl phy cet bYo jl Seo SR ore See Sata alge Rte A Ey JalS Spal lgie & Ugeel ol ty dh b bts! dy Hl ply bt shh God gulae 5) cg dls pt alee 59 of yk yo Vy fiat GBB Ky Ogee a SUP CAL poe jaca abel ol pea de opti Gebel Bt 3h 8 shee obs ob GH Sige w jy Vol les Sethe Lo OY Galbam 9 er ple bt 3 pd) polajse 32 Oliniod phi sly ake lye Sy pa rte HL Getlee (esd onl 5H O25 jh pe WE I saat y AS 4 992m Sie 9 glee 90 Cael oUt GUFT ASAE 3 4 loc volando Tyre GA Oy qe 32- ymd Od OU ably GUI 55 ona SEI GBI pp yt E54 slp CHF jo Say pp ES of gs ple SI seat 1 OF GIS AS EL Blo ogery Syl Kyl Say bt als GLETGol sb eu» aig AU aa 99 Sa te et OL UBH 9y L RE She be HIS Le 63 AS Cue slew ble jt soles y 25s coli alys 9 WS Glasser ye SIL? 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Ab y AS Coal 7 plas tea galled Ife onl popes tage Sages AU My ol iI Sle yj dey Foe $ SIAb pm Colrges AF AF go tem! Jaime Cy) glu (5145 > Ces go — pte yd AS Slocl ow ylir 50 Sete te A Ce pate Sele 9 Ul > Cady flo 4 ob ple CS dog GUD lal poe le wy Ly 6 tty SI > Chaps ele 59 pe lar (Be PBI OE cel eh Sea ete st ply AES Kate pe lem Be day 92 nh SN AS gt ald anal ys pte lie 59 pe ple Coby bet cet sly ale 2? ttt SH a9She GF gti Ab GIG > doe y Bld > Ch SC os ced Cita ge lam Bayh 40 Ve By Sel Bhilai Jian ty Se pe yl ARI Ogee cyand Me oh 32 Sat cet 29 ynslty Shey pis Al ge Sag y Clog zis parla sblo (POT pee Ky tee Vy olay phe yh SLE in At a att GO BLA apg Ke sey te BIGL y Seales ga b BjNo GL pe ple pone ld 9 te Jit oa 5h Salen gue y9 Oley ie on! WUE 2h agey We ae SleShs ple erylee gush obey jie PPAR Yeas ln Gym CYS Jo oe lem Slles BLet sly nb Clays ae bf h GioSolem lagers wv Bl S292 9 de ee plem G5 95 Omg y olen! Bele g wlio 1-R.K. Mautz and Hussein A.Sharaf, the Philosophg of Auditing, American Accounting Association, 1961. 2- Stuart Turleg and Malcolm Cooper, Auditing in the United Kingdom, Prentice Hall, 1991, P. 36, P.43-46, 3- Walter B.Mcigs and O.Ragwithigton and Robert F.Meigs, Prenciples of Auditing, Richard D. Irwin INC., 1985, P.112. 4- A.Rashad Abdel-Khalik and [ra Solomon, Research Opportunities in Auditing, American Accounting Association: Auditing Section, 1988, P.161-162. 5- Susanne K.Langer, An Introduction to Symbolic Logic, New York, Dover Publication, 1953, P.185-186. 6- C.West Churchman, Element of Logic and Formal Science,New York J.B Lippincott C . 1940, P.LO-11 7- W.A, Paton, Accounting theory, New York, the Ronald Press Company, 1922, P.471-472. 8- Committee on Accounting Concepts and Standards, 1957 Revision, Under Lying Concepts, The Accounting Review, 1957, P.536-537. 9- Alfred Palmer and J.C Crawford, Audits, Gee and Company Limited, 1963, P.150-170 10- John Hospers, An Introduction to Philosophical analysis, Prentice Hall, 1957, P.195,