EISSN: 2602-5183 * PISSN: 1033-2437 341-331 .‫ﺹ‬.

‫ ﺹ‬،(2023) 01:‫ ﺍﻟﻌﺩﺩ‬،09 :‫ﺍﻟﻤﺠﻠﺩ‬ ‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬

‫ﺍﻟﺘﺨﺼﺹ ﺍﻟﻤﻬﻨﻲ ﻟﻠﻤﺩﻗﻕ ﺍﻟﺨﺎﺭﺠﻲ ﻭﺍﺜﺭﻩ ﻓﻲ ﺍﻟﺤﺩ ﻤﻥ ﻤﺨﺎﻁﺭﺍﻟﺘﺩﻗﻴﻕ‬

The Professional Specialization of the External Auditor and its Impact on Reducing Audit Risks

2
‫ ﻓﺆﺍﺩ ﺻﺪﻳﻘﻲ‬،*،1‫ﻣﺼﻄﻔﻰ ﻛﻮﻳﺴﻲ‬

([email protected]) (‫ ﻭﺭﻗﻠﺔ )ﺍﳉﺰﺍﺋﺮ‬،‫ ﺟﺎﻣﻌﺔ ﻗﺎﺻﺪﻱ ﻣﺮﺑﺎﺡ‬،‫ ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻌﻠﻮﻡ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻭﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ‬1
([email protected]) (‫ ﻭﺭﻗﻠﺔ )ﺍﳉﺰﺍﺋﺮ‬،‫ ﺟﺎﻣﻌﺔ ﻗﺎﺻﺪﻱ ﻣﺮﺑﺎﺡ‬،‫ ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻌﻠﻮﻡ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻭﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ‬2

2023/06/10 :‫؛ ﺗﺎﺭﻳﺦ ﺍﻟﻨﺸﺮ‬2023/05/16 :‫؛ ﺗﺎﺭﻳﺦ ﺍﻟﻘﺒﻮﻝ‬2023/03/25 :‫ﺗﺎﺭﻳﺦ ﺍﻻﺳﺘﻼﻡ‬

‫ﺪﻑ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﻣﻌﺮﻓﺔ ﻛﻴﻒ ﻳﺴﺎﻫﻢ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻭﻟﺘﺤﻘﻴﻖ ﻫﺬﺍ ﺍﳍﺪﻑ‬ :‫ﻣﻠﺨﺺ‬
‫ﻗﻤﻨﺎ ﺑﺪﺭﺍﺳﺔ ﻣﻴﺪﺍﻧﻴﺔ ﻋﻠﻰ ﻋﻴﻨﺔ ﻣﻦ ﳑﺎﺭﺳﻲ ﻣﻬﻨﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻣﺘﻤﺜﻠﺔ ﰲ ﺍﳋﱪﺍﺀ ﺍﶈﺎﺳﺒﲔ ﻭﳏﺎﻓﻈﻲ ﺍﳊﺴﺎﺑﺎﺕ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﻭﻻﻳﺔ ﻭﺭﻗﻠﺔ ﻭﺫﻟﻚ ﻣﻦ‬
. SPSS ‫ﺣﻴﺚ ﲤﺖ ﻣﻌﺎﳉﺔ ﺑﻴﺎﻧﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ﺑﺈﺳﺘﺨﺪﺍﻡ ﺑﺮﻧﺎﻣﺞ‬، ‫ﺧﻼﻝ ﺗﻮﺯﻳﻊ ﺍﺳﺘﻤﺎﺭﺓ ﺍﺳﺘﺒﺎﻧﺔ‬
‫ﺗﻮﺻﻠﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﻋﺪﺓ ﻧﺘﺎﺋﺞ ﻣﻦ ﺃﳘﻬﺎ ﺇﺩﺭﺍﻙ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻷﳘﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﳌﺎ ﻳﻠﻌﺒﻪ ﻣﻦ ﺍﳌﻌﺮﻓﺔ ﺑﻘﻄﺎﻉ ﺍﻟﻌﻤﻴﻞ ﻭﻓﻬﻤﻪ ﻟﻄﺒﻴﻌﺔ‬
‫ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﲢﺴﲔ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺇﻋﻄﺎﺀ ﻣﺼﺪﺍﻗﻴﺔ ﻟﻠﻘﻮﺍﺋﻢ‬، ‫ ﻭﺫﻟﻚ ﳑﺎ ﻳﺴﺎﻋﺪ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺍﻟﺘﻘﻠﻴﻞ ﻣﻨﻬﺎ‬، ‫ﺍﻟﻌﻤﻠﻴﺎﺕ ﺩﺍﺧﻞ ﺍﳌﻨﺸﺎﺓ‬
.‫ﻛﻤﺎ ﺃﻭﺻﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺑﻀﺮﻭﺭﺓ ﺍﻟﺬﻫﺎﺏ ﳓﻮ ﺗﺒﲏ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻣﻦ ﻃﺮﻑ ﻣﻜﺎﺗﺐ ﺍﻟﺘﺪﻗﻴﻖ‬، ‫ﺍﳌﺎﻟﻴﺔ‬
.‫ ﲣﺼﺺ ﻣﻬﲏ ﻟﻠﻤﺪﻗﻖ؛ ﺗﺪﻗﻴﻖ ﺧﺎﺭﺟﻲ؛ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ‬:‫ﺍﻟﻜﻠﻤﺎﺕ ﺍﳌﻔﺘﺎﺡ‬
.M42 :JEL ‫ﺗﺼﻨﻴﻒ‬
Abstract: This study aims to find out how the professional specialization of the external auditor
contributes to reducing the risks of the audit process. To achieve this goal, we conducted a field
study on a sample of practitioners of the auditing profession, represented by expert accountants and
accountants at the level of the state of Ouargla, by distributing a questionnaire, where the data were
processed. Study using SPSS program.
The study reached several results, the most important of which is the realization of the study
sample of the importance of the professional specialization of the auditor due to his knowledge of
the client’s sector and his understanding of the nature of operations within the establishment, which
helps in reducing and minimizing audit risks, in addition to improving audit quality and giving
credibility to the financial statements, as recommended by the study The need to go towards the
adoption of professional specialization by auditing offices.
Keywords: Professional Specialization of the Auditor; External Audit; Audit Risk.
Jel Classification Codes: M42.

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 *

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‫ﻤﺼﻁﻔﻰ ﻜﻭﻴﺴﻲ & ﻓﺅﺍﺩ ﺼﺩﻴﻘﻲ‪ ،‬ﺍﻟﺘﺨﺼﺹ ﺍﻟﻤﻬﻨﻲ ﻟﻠﻤﺩﻗﻕ ﺍﻟﺨﺎﺭﺠﻲ ﻭﺍﺜﺭﻩ ﻓﻲ ﺍﻟﺤﺩ ﻤﻥ ﻤﺨﺎﻁﺭ ﺍﻟﺘﺩﻗﻴﻕ‪) ،‬ﺹ‪.‬ﺹ‪(341-331‬‬

‫‪ -I‬ﲤﻬﻴﺪ ‪:‬‬
‫ﻳﺆﺩﻱ ﻣﺪﻗﻖ ﺍﳊﺴﺎﺑﺎﺕ ﺩﻭﺭﺍ ﻣﻬﻤﺎ ﰲ ﺑﻴﺌﺔ ﺍﻷﻋﻤﺎﻝ ﰲ ﺍﳌﻨﻈﻤﺎﺕ ﺍﳌﻌﺎﺻﺮﺓ ‪،‬ﺇﺫ ﻳﻌﺘﻤﺪ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻷﻃﺮﺍﻑ ﻋﻞ ﻣﺎﻳﻘﺪﻣﻪ ﻣﻦ ﺧﺪﻣﺎﺕ ﰲ ﺇﲣﺎﺫ‬
‫ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﳌﺘﻌﻠﻘﺔ ‪‬ﺬﻩ ﺍﳌﻨﻈﻤﺎﺕ ﻭﻋﻤﻠﻬﺎ ‪ .‬ﻭﻟﺬﻟﻚ ﻓﺈﻥ ﻗﻀﻴﺔ ﺟﻮﺩﺓ ﺍﻷﺩﺍﺀ ﺍﳌﻬﲏ ﳌﺪﻗﻖ ﺍﳊﺴﺎﺑﺎﺕ ﲤﺜﻞ ﳏﻮﺭﺍ ﻟﻠﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﺭﺍﺳﺎﺕ ﻭﺍﻷﻧﻈﻤﺔ‬
‫ﻭﺍﻟﺘﺸﺮﻳﻌﺎﺕ ‪،‬ﺍﻟﱵ ﺻﺪﺭﺕ ﻋﻦ ﺍﳌﻨﻈﻤﺎﺕ ﺍﳌﻬﻨﻴﺔ ‪‬ﺪﻑ ﺍﻟﻌﻤﻞ ﻋﻠﻰ ﲢﺴﲔ ﻫﺬﻩ ﺍﳉﻮﺩﺓ ﻭﺍﳊﻔﺎﻅ ﻋﻠﻴﻬﺎ‪.‬‬
‫ﻭﻻ ﺗﺘﺤﻘﻖ ﻫﺬﻩ ﺍﳉﻮﺩﺓ ﺇﻻ ﻣﻦ ﺧﻼﻝ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻟﻌﺎﻟﻴﺔ ﳌﺪﻗﻖ ﺍﳊﺴﺎﺑﺎﺕ ‪،‬ﺣﻴﺚ ﺇﻋﺘﱪﺕ ﻣﻜﺎﺗﺐ ﺍﻟﺘﺪﻗﻴﻖ ﻫﺬﻩ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻟﻮﺭﻗﺔ ﺍﻟﺮﺍﲝﺔ ﺍﻟﱵ‬
‫ﺗﺴﺘﻄﻴﻊ ﻣﻦ ﺧﻼﳍﺎ ﲤﻴﻴﺰ ﻧﻔﺴﻬﺎ ﻋﻦ ﻏﲑﻫﺎ ﻣﻦ ﺍﳌﻨﺎﻓﺴﲔ ﰲ ﺗﻘﺪﱘ ﺧﺪﻣﺎﺗﻪ ﻟﻠﻌﻤﻼﺀ ‪،‬ﻭﺫﻟﻚ ﻛﻨﺘﻴﺠﺔ ﻹﲡﺎﻩ ﺍﻟﻌﻤﻼﺀ ﰲ ﺍﻟﺒﺤﺚ ﻋﻠﻰ ﻣﺪﻗﻘﲔ ﻟﺪﻳﻬﻢ‬
‫ﺍﳌﻌﺮﻓﺔ ﺍﻷﻛﺜﺮ ﺑﻘﻄﺎﻋﺎ‪‬ﻢ ‪ ،‬ﻭﻫﻮ ﻣﺎﻳﺼﻄﻠﺢ ﻋﻠﻴﻪ ﰲ ﺍﻟﺘﺪﻗﻴﻖ ﺑﺎﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﺃﻭ ﺍﻟﺼﻨﺎﻋﻲ ‪ .‬ﻭﳑﺎ ﺗﻘﺪﻡ ﳝﻜﻦ ﺻﻴﺎﻏﺔ ﺍﻹﺷﻜﺎﻟﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ ﻓﻴﻤﺎ ﻳﻠﻲ ‪:‬‬
‫ﻫﻞ ﺗﺒﲏ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﻳﺴﺎﻫﻢ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ؟‬
‫ﻭﺗﺘﻔﺮﻉ ﻋﻦ ﻫﺬﻩ ﺍﻹﺷﻜﺎﻟﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ ﺍﻷﺳﺌﻠﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -1‬ﺃﻳﺪﺭﻙ ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ ﺃﳘﻴﺔ ﺗﺒﲏ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ؟‬
‫‪ -2‬ﻫﻞ ﻳﺴﺎﻫﻢ ﺗﺒﲏ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ؟‬
‫‪ .1.I‬ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬
‫‪ 1‬ﻳﺪﺭﻙ ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ ﺃﳘﻴﺔ ﺗﺒﲏ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ‪.‬‬
‫‪ 2‬ﺗﺴﺎﻫﻢ ﺗﺒﲏ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ‪.‬‬
‫‪ .2.I‬ﺃﻫﺪﺍﻑ ﺍﻟﺒﺤﺚ‪ :‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﳏﺎﻭﻟﺔ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻰ ﺍﻟﺘﺴﺎﺅﻝ ﺍﻟﺮﺋﻴﺴﻲ ﳍﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﻭﻛﺬﺍ ﺃﺳﺌﻠﺘﻪ ﺍﻟﻔﺮﻋﻴﺔ ﻓﺈﻥ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ‪‬ﺪﻑ ﺇﱃ‪:‬‬
‫‪ ‬ﺩﺭﺍﺳﺔ ﻃﺒﻴﻌﺔ ﻭﻣﻔﻬﻮﻡ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ‪.‬‬
‫‪ ‬ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﳐﺎﻃﺮﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺍﳌﺪﻗﻖ ﺃﺛﻨﺎﺀ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ‪.‬‬
‫‪ ‬ﺗﺒﻴﲔ ﻣﺪﻯ ﺃﳘﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﻋﻤﻮﻣﺎ ﻭﻣﺴﺎﳘﺘﻪ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﺧﺼﻮﺻﺎ ‪.‬‬
‫‪ .3.I‬ﺃﳘﻴﺔ ﺍﻟﺒﺤﺚ ‪ :‬ﻣﻦ ﺧﻼﻝ ﻣﺎﰎ ﻋﺮﺿﻪ ﻣﻦ ﻣﺸﻜﻠﺔ ﺍﻟﺒﺤﺚ ﺗﺘﻀﺢ ﺃﳘﻴﺔ ﺍﻟﺒﺤﺚ ﺍﻧﻪ ﻳﺘﻌﺮﺽ ﳌﻔﻬﻮﻡ ﻗﻠﻴﻞ ﺍﻟﺘﺪﻭﺍﻝ ﻭﻫﻮ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ‬
‫ﻟﻠﻤﺪﻗﻖ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻣﻘﺎﺭﻧﺔ ﻣﻊ ﺑﺎﻗﻲ ﺩﻭﻝ ﺍﻟﻌﺎﱂ ﺣﻴﺚ ﺃﺻﺒﺢ ﻫﺬﺍ ﺍﳌﺼﻄﻠﺢ ﻣﺘﺪﻭﺍﻝ ﻟﺪﻳﻬﻢ ﻭﻣﻌﻤﻮﻝ ﺑﻪ ‪،‬ﺣﻴﺚ ﻳﺸﻬﺪ ﺍﻟﻌﺎﱂ ﺍﻟﻴﻮﻡ ﺗﺰﺍﻳﺪ‬
‫ﺍﻷﻧﺸﻄﺔ ﻭﺗﻨﻮﻋﻬﺎ ﻭﺗﻌﻘﺪ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻭﺯﻳﺎﺩﺓ ﺍﻟﻘﻮﺍﻧﲔ ﺍﳋﺎﺻﺔ ‪‬ﺎ ‪ ،‬ﳑﺎ ﻳﺼﻌﺐ ﻋﻠﻰ ﺍﳌﺪﻗﻖ ﻓﻬﻢ ﻛﻞ ﺍﻟﻨﺸﺎﻃﺎﺕ ‪ ،‬ﻭﺍﻟﺘﺤﻜﻢ ﰲ ﻣﺸﺎﻛﻞ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﱵ ﻗﺪ‬
‫ﺗﻮﺍﺟﻬﻪ ﺍﺛﻨﺎﺀ ﻣﻬﺎﻣﻪ ﻛﻤﺎ ﳝﻜﻨﻨﺎ ﺍﻟﺘﻌﺮﻑ ﻛﻴﻒ ﻳﺴﺎﻫﻢ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ‪.‬‬
‫‪ .4.I‬ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ‪:‬‬
‫‪ -‬ﺩﺭﺍﺳﺔ ﻋﻼﺀ ﺑﻮﻗﻔﺔ ‪ : 2021‬ﲤﺜﻠﺖ ﻣﺸﻜﻠﺔ ﺍﻟﺪﺭﺍﺳﺔ ﰲ ﻣﺎﻣﺪﻯ ﺗﺎﺛﲑ ﺍﻟﺘﺨﺼﺺ ﺍﻟﻨﻮﻋﻲ ﻟﻠﻤﺮﺍﺟﻊ ﺍﳋﺎﺭﺟﻲ ﰲ ﺍﻟﺘﻘﻠﻴﻞ ﻣﻦ ﳐﺎﻃﺮ ﺍﳌﺮﺍﺟﻌﺔ‬
‫‪،‬ﻭﻟﺘﺤﻘﻴﻖ ﺍﻫﺪﺍﻑ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎ‪‬ﺎ ﻓﻘﺪ ﰎ ﺍﺳﺘﻄﻼﻉ ﺍﺭﺍﺀ ﻋﻴﻨﺔ ﻣﻦ ﺍﳌﻬﻨﻴﲔ ﻭﺍﻻﻛﺎﺩﻣﻴﲔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺗﻮﺯﻳﻊ ﺍﺳﺘﻤﺎﺭﺓ‬
‫ﺍﺳﺘﺒﻴﺎﻥ ‪،‬ﻛﻤﺎ ﺗﻮﺻﻠﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ ﺍﻥ ﻫﻨﺎﻙ ﺍﲨﺎﻉ ﺑﲔ ﺍﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍﳌﺴﺘﻮﺟﺒﺔ ﻋﻠﻰ ﺃﳘﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺮﺍﺟﻊ ﺍﳋﺎﺭﺟﻲ ‪،‬ﺫﻟﻚ ﺍﻥ ﺍﻟﺘﺨﺼﺺ‬
‫ﺍﳌﻬﲏ ﳚﻌﻞ ﺍﳌﺮﺍﺟﻊ ﺍﳋﺎﺭﺟﻲ ﺍﻛﺜﺮ ﺧﱪﺓ ﻭﻣﻌﺮﻓﺔ ﺑﻨﺸﺎﻁ ﺍﻟﻌﻤﻴﻞ ﳑﺎﻳﺴﺎﻋﺪﻩ ﻋﻠﻰ ﺗﻨﻔﻴﺬ ﻋﻤﻠﻴﺔ ﺍﳌﺮﺍﺟﻌﺔ ﺑﻜﻔﺎﺀﺓ ﻭﻓﻌﺎﻟﻴﺔ ﻋﺎﻟﻴﺔ ﻓﻀﻼ ﻋﻦ ﺍﻧﻪ ﻳﻌﻤﻞ ﻋﻠﻰ‬
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‫ﺍﻟﺘﻘﻠﻴﻞ ﻣﻦ ﳐﺎﻃﺮ ﺍﳌﺮﺍﺟﻌﺔ‪.‬‬
‫‪ -‬ﺩﺭﺍﺳﺔ ﻳﻮﺳﻒ ﻋﺒﺪ ﺍﷲ ﺑﺎﺳﻮﺩﺍﻥ ‪ : 2018‬ﻫﺪﻓﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ ﻣﻌﺮﻓﺔ ﻣﺪﻯ ﺗﺎﺛﲑ ﲣﺼﺺ ﻣﺮﺍﺟﻊ ﺍﳊﺴﺎﺑﺎﺕ ﰲ ﺻﻨﺎﻋﺔ ﺍﻟﻌﻤﻴﻞ ﻋﻠﻰ‬
‫ﺟﻮﺩﺓ ﻋﻤﻠﻴﺔ ﺍﳌﺮﺍﺟﻌﺔ ﻣﻦ ﺧﻼﻝ ﻓﻬﻢ ﻭﺍﺩﺭﺍﻙ ﻣﺮﺍﺟﻌﻲ ﺍﳊﺴﺎﺑﺎﺕ ﻷﳘﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻭﻣﺪﻯ ﻣﺴﺎﳘﺘﻪ ﰲ ﺟﻮﺩﺓ ﻋﻤﻠﻴﺔ ﺍﳌﺮﺍﺟﻌﺔ ‪،‬ﻭﺗﻮﺻﻠﺖ‬
‫ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﻨﺘﺎﺋﺞ ﺃﳘﻬﺎ ﺍﻥ ﲣﺼﺺ ﻣﺮﺍﺟﻊ ﺍﳊﺴﺎﺑﺎﺕ ﻳﺆﺛﺮ ﺗﺎﺛﲑﺍ ﺇﳚﺎﺑﻴﺎ ﻋﻠﻰ ﺟﻮﺩﺓ ﺍﳌﺮﺍﺟﻌﺔ ﻛﻤﺎ ﺍﺷﺎﺭﺕ ﻧﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ ﺍﻥ ﺍﻟﺘﺎﻫﻴﻞ‬
‫ﺍﻟﻌﻠﻤﻲ ﻭﺍﳌﻬﲏ ﻭﺍﳋﱪﺓ ﻭﺍﻟﺪﺭﺟﺔ ﺍﻟﻮﻇﻴﻔﻴﺔ ﻟﻠﻤﺮﺍﺟﻊ ﺗﺰﻳﺪ ﻣﻦ ﻭﻋﻲ ﻣﺮﺍﺟﻊ ﺍﳊﺴﺎﺑﺎﺕ ﺑﺎﳘﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﻟﺼﻨﺎﻋﻲ‪ ،‬ﻟﺘﻘﺪﱘ ﺧﺪﻣﺎﺕ ﻣﺮﺍﺟﻌﺔ ﻋﻠﻰ‬
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‫ﻣﺴﺘﻮﻯ ﻋﺎﱄ ﻣﻦ ﺍﳉﻮﺩﺓ‪.‬‬
‫‪ -‬ﺩﺭﺍﺳﺔ ‪ :Iman Sarwoko ,Sukrisno Agoes2014‬ﻫﺪﻓﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ ﺍﻟﺘﺤﻘﻴﻖ ﰲ ﺗﺎﺛﲑ ﲣﺼﺺ ﺻﻨﺎﻋﺔ ﺍﳌﺪﻗﻖ ﻭﺍﺳﺘﻘﻼﻟﻴﺘﻪ‬
‫ﻭﺇﺟﺮﺍﺀﺍﺕ ﺍﻟﺘﺪﻗﻴﻖ ﻟﻠﻜﺸﻒ ﻋﻦ ﺍﻻﺣﺘﻴﺎﻝ ﳓﻮ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ‪،‬ﺣﻴﺚ ﲤﺖ ﺍﻟﺪﺭﺍﺳﺔ ﻋﻠﻰ ‪ 50‬ﺷﺮﻛﺔ ﳏﺎﺳﺒﺔ ﻣﺴﺠﻠﺔ ﰲ ﺑﻮﺭﺻﺔ ﺍﻧﺪﻭﻧﺴﻴﺎ ﻭﲤﺜﻠﺖ‬
‫ﺃﺩﺍﺓ ﺍﻟﺪﺭﺍﺳﺔ ﰲ ﺍﻻﺳﺘﺒﺎﻧﺔ ﻭﺍﳌﻘﺎﺑﻼﺕ ﺍﳌﺒﺎﺷﺮﺓ ‪،‬ﻭﺗﻮﺻﻠﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﺃﻥ ﲣﺼﺺ ﺍﳌﺪﻗﻖ ﰲ ﺻﻨﺎﻋﺔ ﺍﻟﻌﻤﻴﻞ ﻭﺍﺳﺘﻘﻼﻟﻴﺘﻪ ﳍﻤﺎ ﺗﺎﺛﲑ ﻛﺒﲑ ﺧﻼﻝ‬
‫ﺇﺟﺮﺍﺀﺍﺕ ﺍﻟﺘﺪﻗﻴﻖ ﻟﻠﻜﺸﻒ ﻋﻦ ﺍﻻﺣﺘﻴﺎﻝ ﻛﻤﺎ ﺍﻧﻪ ﳝﻜﻦ ﺍﲣﺎﺫ ﺗﺪﺍﺑﲑ ﻟﺘﺤﺴﲔ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﻋﻦ ﻃﺮﻳﻖ ﺗﻄﻮﻳﺮ ﻛﻔﺎﺀﺓ ﺍﳌﺪﻗﻖ ﰲ ﲣﺼﺺ ﺻﻨﺎﻋﺔ‬
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‫ﺍﻟﻌﻤﻴﻞ‬

‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬ ‫‪- 332 -‬‬

 ‫‪EISSN: 2602-5183 * PISSN: 1033-2437‬‬ ‫ﺍﻟﻤﺠﻠﺩ‪ ،09 :‬ﺍﻟﻌﺩﺩ‪ ،(2023) 01:‬ﺹ‪.‬ﺹ‪341-331 .‬‬ ‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬

‫‪ -‬ﺩﺭﺍﺳﺔ ‪ : kin-yew low 2004‬ﲝﺜﺖ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﰲ ﺍﺛﺎﺭ ﲣﺼﺺ ﺻﻨﺎﻋﺔ ﺍﳌﺪﻗﻖ ﻋﻠﻰ ﺗﻘﻴﻴﻤﺎﺕ ﳐﺎﻃﺮ ﺍﳌﺪﻗﻘﲔ ﻭﻗﺮﺍﺭﺍﺕ ﲣﻄﻴﻂ‬
‫ﺍﻟﺘﺪﻗﻴﻖ ﺣﻴﺚ ﺃﺟﺮﻳﺖ ﺍﻟﺪﺭﺍﺳﺔ ﻋﻠﻰ ﻣﺪﻗﻘﻮﻥ ﻣﻦ ﲣﺼﺼﺎﺕ ﺻﻨﺎﻋﻴﺔ ﳐﺘﻠﻔﺔ ﺑﺎﻛﻤﺎﻝ ﺣﺎﻟﺔ ﺗﺪﻗﻴﻖ ﺍﻓﺘﺮﺍﺿﻴﺔ ﰎ ﺗﻌﻴﻴﻨﻬﺎ ﰲ ﺻﻨﺎﻋﺔ ﺑﻨﻚ ﻭﺫﻟﻚ ﻟﺪﺭﺍﺳﺔ‬
‫ﻣﺪﻯ ﺗﻄﺎﺑﻖ ﲣﺼﺺ ﺻﻨﺎﻋﺔ ﺍﳌﺪﻗﻖ ﻭﺻﻨﺎﻋﺔ ﺍﻟﻌﻤﻴﻞ ‪.‬‬
‫ﻭﺃﺷﺎﺭﺕ ﻧﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ ﺍﻥ ﻣﻌﺮﻓﺔ ﺍﳌﺪﻗﻘﻴﲔ ﺑﺼﻨﺎﻋﺔ ﺍﻟﻌﻤﻴﻞ ﲤﻜﻨﻬﻢ ﻣﻦ ﺗﻘﻴﻴﻢ ﺍﳌﺨﺎﻃﺮ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻌﻤﻴﻞ ﺑﺸﻜﻞ ﺍﻓﻀﻞ ‪،‬ﻛﻤﺎ ﺗﻮﺻﻠﺖ ﺍﻥ‬
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‫ﺍﳌﺪﻗﻘﻴﲔ ﺍﳌﺘﻮﺍﻓﻘﲔ ﻣﻊ ﺍﻟﺼﻨﺎﻋﺔ ﳝﻴﺰﻭﻥ ﻣﺴﺘﻮﻳﺎﺕ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺘﻔﺎﺿﻠﻴﺔ ﺑﺸﻜﻞ ﺍﻓﻀﻞ ﻣﻦ ﺍﳌﺪﻗﻘﻴﲔ ﺍﻟﻐﲑ ﻣﺘﺨﺼﺼﻮﻥ ﰲ ﺻﻨﺎﻋﺔ ﺍﻟﻌﻤﻴﻞ‬
‫‪ .5.I‬ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ‪:‬‬
‫‪ -‬ﻣﻔﻬﻮﻡ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ‪ :‬ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺃﳘﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺍﻻ ﺍﻧﻪ ﻻ ﻳﻮﺟﺪ ﺗﻌﺮﻳﻒ ﻭﺍﺿﺢ ﻭﳏﺪﺩ ﺑﲔ ﺍﻟﺒﺎﺣﺜﻴﲔ‬
‫ﻭﺍﻻﻛﺎﺩﻣﻴﲔ ﻳﺘﻢ ﻣﻦ ﺧﻼﻟﻪ ﺗﻌﺮﻳﻒ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﻭﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﳌﻜﺎﺗﺐ ﺍﻟﺘﺪﻗﻴﻖ ‪،‬ﺳﻨﺤﺎﻭﻝ ﺗﻌﺮﻳﻒ ﻛﻞ ﻣﻨﻬﻤﺎ ﻋﻠﻰ ﺣﺪﺍ ‪.‬‬
‫‪ -‬ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﳌﻜﺎﺗﺐ ﺍﻟﺘﺪﻗﻴﻖ ‪ :‬ﺍﻟﺘﺨﺼﺺ ﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﺪﻗﻴﻖ ﻫﻲ ﺍﻟﺸﺮﻛﺎﺕ ﺍﳌﺘﺨﺼﺼﺔ ﺍﻟﱵ ﲤﺘﻠﻚ ﻗﺪﺭﺓ ﺍﻓﻀﻞ ﻋﻠﻰ ﺍﻟﺘﺪﻗﻴﻖ‬
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‫ﻭﺍﻛﺘﺸﺎﻑ ﺍﻷﺧﻄﺎﺀ ﻭﺍﻻﺣﺘﻴﺎﻝ ﻣﻘﺎﺭﻧﺔ ﺑﻐﲑ ﺍﳌﺘﺨﺼﺼﺔ ﲟﺎ ﻟﺪﻳﻬﺎ ﻣﻦ ﺧﱪﺓ ﻭﻣﻌﺮﻓﺔ ﻭﻗﺪﺭﺓ ﻋﻠﻰ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻊ ﺍﳌﻮﺍﻗﻒ ﺑﻜﻔﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ‪.‬‬
‫ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﺸﺮﻛﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻳﻌﺮﻑ ﻋﻠﻰ ﺃﻧﻪ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺍﳌﻌﺮﻓﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﻜﺎﻓﻴﺔ ﰲ ﳎﺎﻝ ﳏﺪﺩ ﺑﺸﻜﻞ ﳝﻜﻨﻬﺎ ﻣﻦ ﺃﺩﺍﺀ ﻣﻬﻤﺔ‬
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‫ﻣﻌﻘﺪﺓ ﻭﻣﺘﻨﻮﻋﺔ ﻭﳑﻴﺰﺓ ﻋﻦ ﺍﻻﺧﺮﻳﻦ ﲟﺎ ﻳﺴﻤﺢ ﺑﺎﳊﺼﻮﻝ ﻋﻠﻰ ﺍﻛﱪ ﺣﺼﺔ ﰲ ﺳﻮﻕ ﻋﻤﻼﺀ ﺍﻟﺘﺪﻗﻴﻖ‪.‬‬
‫‪ -‬ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ‪" :‬ﲣﺼﺺ ﺍﳌﺪﻗﻖ ﻫﻮ ﺍﳌﺪﻗﻖ ﺍﻟﺬﻱ ﻳﺘﻤﺘﻊ ﺑﻔﻬﻢ ﻋﻤﻴﻖ )ﻣﻌﺮﻓﺔ( ﻭﺧﱪﺍﺕ ﻃﻮﻳﻠﺔ ﻟﻸﻋﻤﺎﻝ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻭﺍﻟﺼﻨﺎﻋﻴﺔ‬
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‫ﺍﳋﺎﺻﺔ ﺑﺎﻟﻌﻤﻴﻞ‪ ،‬ﻭﻟﺪﻳﻪ ﻣﻌﺮﻓﺔ ﺑﻌﻤﻠﻴﺎﺕ ﺍﻟﱵ ﺗﺘﻢ ﺩﺍﺧﻞ ﺍﻟﺸﺮﻛﺔ ﳏﻞ ﺍﻟﺘﺪﻗﻴﻖ "‬
‫‪ -‬ﺃﳘﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ‪ :‬ﺍﺻﺒﺢ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺍﺣﺪ ﺍﻻﲡﺎﻫﺎﺕ ﺍﳊﺪﻳﺜﺔ ﰲ ﺗﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﻟﺘﺪﻗﻴﻖ ‪ ،‬ﰲ ﻇﻞ ﺍﻟﻌﻮﳌﺔ ﻭﺍﻧﻔﺘﺎﺡ‬
‫ﺍﻟﺴﻮﻕ ﺍﻻ ﺍﻧﻪ ﻻ ﻳﻮﺟﺪ ﻣﻌﻴﺎﺭ ﻳﺪﻝ ﺻﺮﺍﺣﺔ ﻋﻠﻰ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ‪ ،‬ﺟﺎﺀﺕ ﺑﻌﺾ ﺍﳌﻌﺎﻳﲑ ﺗﺒﲔ ﺍﻥ ﻓﻬﻢ ﻧﺸﺎﻁ ﺍﳌﻨﺸﺎﺓ ﻣﻦ ﻗﺒﻞ ﺍﳌﺪﻗﻖ ﻳﻌﺪ‬
‫ﺿﺮﻭﺭﺓ ﻣﻦ ﺍﺟﻞ ﺗﺎﺩﻳﺔ ﻣﻬﺎﻣﻬﺔ ﻋﻠﻰ ﺍﻛﻤﻞ ﻭﺟﻪ ﳑﺎ ﻳﺴﺎﻋﺪﻩ ﻋﻠﻰ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺍﻷﺧﻄﺎﺀ ﻭﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ ﻗﺪ ﺗﻮﺍﺟﻬﻪ ﺍﺛﻨﺎﺀ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‪.‬‬
‫ﻭﻣﻦ ﺑﲔ ﺗﻠﻚ ﺍﳌﻌﺎﻳﲑ ﺍﻟﱵ ﺃﺩﺕ ﺍﱃ ﺑﺮﻭﺯ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻛﺎﺳﺘﺠﺎﺑﺔ ﳍﺎ ‪ ،‬ﻫﻲ ﻣﻌﺎﻳﲑ ﺍﳌﺮﺍﺟﻌﺔ ﺍﻻﻣﺮﻳﻜﻴﺔ ﺍﳌﺘﻌﺎﺭﻑ ﻋﻠﻴﻬﺎ ‪،‬ﻭﻣﻌﺎﻳﲑ ﺍﳌﺮﺍﺟﻌﺔ‬
‫ﺍﻟﺪﻭﻟﻴﺔ ﺣﻴﺚ ﻳﻘﻀﻲ ﺍﳌﻌﻴﺎﺭ ﺍﻷﻭﻝ ﻣﻦ ﻣﻌﺎﻳﲑ ﺍﻟﻌﻤﻞ ﺍﳌﻴﺪﺍﱐ ‪،‬ﺍﻥ ﻳﺘﻢ ﺍﻟﺘﺨﻄﻴﻂ ﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻭﻓﻖ ﻓﻬﻢ ﻧﺸﺎﻁ ﺍﻟﻌﻤﻴﻞ ﻓﻤﻌﺮﻓﺔ ﺍﳌﺪﻗﻖ ﻟﻠﺒﻴﺌﺔ ﺍﻟﱵ‬
‫ﻳﻨﺸﻂ ‪‬ﺎ ﺍﻟﻌﻤﻴﻞ ﳜﻮﻟﻪ‬
‫ﻣﻦ ﳑﺎﺭﺳﺔ ﺩﻭﺭﻩ ﰲ ﺍﻟﻘﻴﺎﻡ ﺑﺎﻋﻤﺎﻝ ﺍﻟﺘﺨﻄﻴﻂ ﺍﻻﺳﺘﺮﺍﺗﻴﺠﻲ ﻟﻠﺘﺪﻗﻴﻖ ‪ ،‬ﻭﻣﻦ ﺧﻼﻝ ﻓﻬﻢ ﺑﻴﺌﺔ ﺍﻻﻋﻤﺎﻝ ﺍﶈﻴﻄﺔ ﻭﺍﻻﺣﺪﺍﺙ ﻭﺍﳌﻌﺎﻣﻼﺕ ﺩﺍﺧﻞ‬
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‫ﺍﳌﻨﺸﺎﺓ ﻳﺴﺎﻋﺪ ﺍﳌﺪﻗﻖ ﺗﻘﻴﻴﻢ ﺍﳌﺨﺎﻃﺮ ﻭﺍﻟﺘﻘﻠﻴﻞ ﻣﻨﻬﺎ‪.‬‬
‫‪ -‬ﺃﳘﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﳌﻬﻨﺔ ﺍﻟﺘﺪﻗﻴﻖ ‪:‬‬
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‫‪ ‬ﻳﺴﻤﺢ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﺑﺘﻘﻠﻴﺺ ﺍﻟﻮﻗﺖ ﺍﻟﻼﺯﻡ ﻻﺩﺍﺀ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺍﲤﺎﻡ ﺍﻋﻤﺎﻟﻪ ﰲ ﺍﻟﻮﻗﺖ ﺍﳌﻨﺎﺳﺐ‪.‬‬
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‫‪ ‬ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﻣﻌﺮﻓﺔ ﺩﻗﻴﻖ ﲟﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﺔ ﻭﺍﻟﺘﺪﻗﻴﻖ ﻭﻣﺘﻄﻠﺒﺎﺕ ﺍﻟﺘﻘﺎﺭﻳﺮ ﰲ ﺍﻟﺼﻨﺎﻋﺔ ﺍﻟﱵ ﻳﻜﻮﻥ ﺍﳌﺪﻗﻖ ﺍﳌﺘﺨﺼﺺ ﰲ ﺃﺩﺍﺀ ﺍﳋﺪﻣﺔ ﻟﻠﻌﻤﻼﺀ‬
‫‪ ‬ﺗﺴﻬﻴﻞ ﻣﻬﻤﺔ ﺍﳌﺪﻗﻖ ﻋﻨﺪ ﻓﺤﺺ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻭﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﱵ ﺗﻘﻮﻡ ‪‬ﺎ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻟﱵ ﺗﻌﺘﻤﺪ ﻋﻠﻰ ﺍﻟﺘﻘﺪﻳﺮ ﺍﻟﺸﺨﺼﻲ ‪.‬‬
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‫‪ ‬ﻣﻮﺍﺟﻬﺔ ﺍﳌﻨﺎﻓﺴﺔ ﻭﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺍﻛﱪ ﺣﺼﺔ ﻣﻦ ﳎﻤﻮﻋﺔ ﺍﻟﻌﻤﻼﺀ ﰲ ﺍﻟﺴﻮﻕ ﺍﳌﺘﺎﺣﺔ‪.‬‬
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‫‪ ‬ﺗﻘﺪﱘ ﺧﺪﻣﺎﺕ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﻋﺎﱄ ﻣﻦ ﺍﻟﺘﺄﻛﻴﺪ ﳑﺎ ﻳﺮﻓﻊ ﺍﻋﻤﺎﻝ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺗﻠﺒﻴﺔ ﺍﺣﺘﻴﺎﺟﺎﺕ ﺍﻟﻌﻤﻼﺀ‪.‬‬
‫‪ .6.I‬ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ‪:‬‬
‫‪ -1‬ﺗﻌﺮﻳﻒ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ‪ :‬ﻭﻋﺮﻑ ﻋﻨﺎﱐ ﻋﺒﺪﺍﷲ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ "ﺍﳌﺨﺎﻃﺮ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﺇﺑﺪﺍﺀ ﺍﳌﺪﻗﻖ ﺑﺪﻭﻥ ﺃﻥ ﻳﺪﺭﻱ ﻷﺭﻱ ﻓﲏ ﻋﻞ ﺍﻟﻘﻮﺍﻡ‬
‫ﺍﳌﺎﻟﻴﺔ ﳐﺎﻟﻒ ﻟﻠﻮﺿﻌﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳊﻘﻴﻘﻴﺔ ﻟﻠﻤﺆﺳﺴﺔ ﺳﻮﺍﺀ ﺑﺴﺒﺐ ﺍﺣﺘﻮﺍﺀ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻋﻠﻰ ﺃﺧﻄﺎﺀ ﺟﻮﻫﺮﻳﺔ ‪ ،‬ﺃﻭ ﻧﺘﻴﺠﺔ ﻟﻀﻌﻒ ﺇﺟﺮﺍﺀﺍﺕ ﺍﻟﺘﺪﻗﻴﻖ‬
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‫ﺍﳌﺴﺘﺨﺪﻣﺔ ﻣﻦ ﻃﺮﻑ ﺍﳌﺪﻗﻖ ﰲ ﺇﺛﺒﺎﺕ ﺳﻼﻣﺔ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻭﺧﻠﻮﻫﺎ ﻣﻦ ﺍﻷﺧﻄﺎﺀ ﺍﳉﻮﻫﺮﻳﺔ "‬
‫ﻭﻗﺪ ﻋﺮﻑ ﻣﻌﻴﺎﺭ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﻭﱄ ‪ ISA 315‬ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﻋﻠﻰ ﺃ‪‬ﺎ ﻫﻲ ﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ ﺗﺆﺩﻱ ﺍﱄ ﻗﻴﺎﻡ ﺍﳌﺪﻗﻖ ﺑﺎﺑﺪﺍﺀ ﺭﺍﻱ ﻏﲑ ﻣﻨﺎﺳﺐ ﻋﻨﺪﻣﺎ‬
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‫ﺗﻜﻮﻥ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺎﻟﻴﺔ ﲢﺘﻮﻱ ﻋﻠﻰ ﺃﺧﻄﺎﺀ ﺟﻮﻫﺮﻳﺔ‪.‬‬
‫‪-2‬ﺃﺳﺒﺎﺏ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ‪ :‬ﰎ ﺍﻹﺷﺎﺭﺓ ﰲ ﻣﻌﺎﻳﲑ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻥ ﺍﳌﺪﻗﻖ ﻻ ﳝﻜﻨﻪ ﲣﻔﻴﺾ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﲤﺎﻣﺎ ﺍﳕﺎ ﳛﺪ ﻣﻨﻬﺎ ﻟﻌﺪﻡ ﺣﺼﻮﻟﻪ ﻋﻠﻰ‬
‫ﺗﺄﻛﻴﺪ ﻣﻄﻠﻖ ﺣﻮﻝ ﺧﻠﻮ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻣﻦ ﺍﻷﺧﻄﺎﺀ ‪،‬ﺫﻟﻚ ﺭﺍﺟﻊ ﺍﱃ ﻭﺟﻮﺩ ﻗﻴﻮﺩ ﺗﻼﺯﻡ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺗﻨﺘﺞ ﻋﻨﻬﺎ ﻣﻌﻈﻢ ﺍﺩﻟﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﱵ ﻳﺴﺘﺨﺪﻣﻬﺎ‬
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‫ﺍﳌﺪﻗﻖ ﰲ ﺍﻟﺘﻮﺻﻞ ﺍﱃ ﺍﺳﺘﻨﺘﺎﺟﺎﺕ ﻣﻌﻴﻨﺔ ﻭﺗﻜﻮﻳﻦ ﺭﺍﻳﻪ ﻟﻴﻜﻮﻥ ﻣﻘﻨﻌﺎ‪.‬‬
‫‪ -3‬ﺃﻧﻮﺍﻉ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ‪ :‬ﰎ ﺗﻘﺴﻴﻢ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﺣﺴﺐ ﺗﺼﻨﻴﻒ ﳎﻤﻊ ﺍﶈﺎﺳﺒﲔ ﺍﻷﻣﺮﻳﻜﻲ ﺇﱃ ﺛﻼﺛﺔ ﺃﻗﺴﺎﻡ ﺃﺳﺎﺳﻴﺔ ﻭﺗﺘﻤﺜﻞ ﻓﻴﻤﺎﻳﻠﻲ ‪:‬‬
‫‪-1-3‬ﺍﳌﺨﺎﻃﺮ ﺍﳌﻼﺯﻣﺔ ‪ :‬ﺗﻌﺮﻑ "ﻗﺎﺑﻠﻴﺔ ﺭﺻﻴﺪ ﺣﺴﺎﺏ ﺍﻭ ﻓﺌﺔ ﻣﻦ ﺍﳌﻌﺎﻣﻼﺕ ﻟﻠﺘﺤﺮﻳﻒ ﺍﳉﻮﻫﺮﻱ ‪،‬ﺍﻣﺎ ﺑﺸﻜﻞ ﻓﺮﺩﻱ ﺍﻭ ﻋﻨﺪ ﲡﻤﻴﻌﻬﺎ ﻣﻊ‬
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‫ﲢﺮﻳﻔﺎﺕ ﰲ ﺍﺭﺻﺪﺓ ﺍﻭ ﻓﺌﺎﺕ ﺍﺧﺮ ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﺍﻟﻀﻮﺍﺑﻂ ﺍﻟﺪﺍﺧﻠﻴﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ "‬

‫‪- 333 -‬‬

‫__________________________________________‬
‫ﻤﺼﻁﻔﻰ ﻜﻭﻴﺴﻲ & ﻓﺅﺍﺩ ﺼﺩﻴﻘﻲ‪ ،‬ﺍﻟﺘﺨﺼﺹ ﺍﻟﻤﻬﻨﻲ ﻟﻠﻤﺩﻗﻕ ﺍﻟﺨﺎﺭﺠﻲ ﻭﺍﺜﺭﻩ ﻓﻲ ﺍﻟﺤﺩ ﻤﻥ ﻤﺨﺎﻁﺭ ﺍﻟﺘﺩﻗﻴﻕ‪) ،‬ﺹ‪.‬ﺹ‪(341-331‬‬

‫ﻛﻤﺎ ﻋﺮﻓﺖ ﺃﻳﻀﺎ ﺑﺎ‪‬ﺎ "ﺍﺣﺘﻤﺎﻝ ﻭﺟﻮﺩ ﺍﺧﻄﺄ ﻣﺎﺩﻳﺔ ﺃﻭ ﳐﺎﻟﻔﺎﺕ‪،‬ﳝﻜﻦ ﺃﻥ ﲢﺚ ﰲ ﻧﻈﺎﻡ ﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳋﺎﺻﺔ ﺑﺈﻋﺪﺍﺩ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ‪،‬ﻭﳎﺎﻝ‬
‫ﻫﺬﻩ ﺍﳌﺨﺎﻃﺮ ﻫﻮ ﻃﺒﻴﻌﺔ ﻧﺸﺎﻁ ﺍﻟﻌﻤﻴﻞ ﺍﻭ ﺍﳋﺼﺎﺋﺺ ﺍﳌﻤﻴﺰﺓ ﻟﻌﻤﻠﻴﺎﺕ ﻣﻌﻴﻨﺔ ﺍﻭ ﻓﺎﻋﻠﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﻟﺬﻱ ﻳﻄﺒﻘﻪ ﺍﻟﻌﻤﻴﻞ ﻭﻛﺬﻟﻚ ﻛﻔﺎﺀﺓ ﺍﻟﻌﺎﻣﻠﲔ ﰲ‬
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‫ﺍﻟﺸﺮﻛﺔ "‬
‫ﻭﻓﻴﻤﺎ ﳜﺺ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﱵ ﺗﺆﺛﺮ ﻋﻠﻰ ﺍﳌﺨﺎﻃﺮ ﺍﳌﻼﺯﻣﺔ ﻭﻫﻲ ‪:‬‬
‫‪ -‬ﻃﺒﻴﻌﺔ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺸﺮﻛﺔ ﻭﺣﺠﻢ ﺍﻟﻌﻨﺎﺻﺮ‬
‫‪ -‬ﺣﺠﻢ ﺍﻟﺸﺮﻛﺔ ﻭﺗﻮﺳﻊ ﻧﺸﺎﻃﻬﺎ‬
‫‪ -‬ﻣﻮﲰﻴﺔ ﺍﻟﻨﺸﺎﻁ‬
‫‪ -‬ﻃﺒﻴﻌﺔ ﺍﻷﺧﻄﺎﺀ ﺍﶈﺘﻤﻠﺔ‬
‫‪ -‬ﺍﻟﺼﻨﺎﻋﺔ ﺍﻟﱵ ﻳﻨﺘﻤﻲ ﺍﻟﻴﻬﺎ ﺍﻟﻌﻤﻴﻞ‬
‫‪ -‬ﺍﳌﺮﻛﺰ ﺍﳌﺎﱄ ﻟﺸﺮﻛﺔ ﻭﺍﻟﻀﻐﻮﻁ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﺍﻟﱵ ﻳﺘﻌﺮﺽ ﳍﺎ‬
‫‪ -‬ﻣﻌﺪﻝ ﺩﻭﺭﺍﻥ ﺍﻹﺩﺍﺭﺓ ﻭﺍ‪‬ﻠﺲ‬
‫‪ -‬ﺗﺎﺭﻳﺦ ﺗﻌﺪﻳﻞ ﺍﻷﺧﻄﺎﺀ ﳊﺴﺎﺏ ﻣﻌﲔ‬
‫‪ -‬ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ‬
‫‪ -‬ﻣﻌﺪﻝ ﺗﻐﲑ ﺍﻹﺟﺮﺍﺀﺍﺕ ﻭﺍﻻﻧﻈﻤﺔ‪.‬‬
‫‪-2-3‬ﳐﺎﻃﺮ ﺍﻟﺮﻗﺎﺑﺔ ‪ :‬ﲤﺜﻞ ﳐﺎﻃﺮ ﺍﻟﺮﻗﺎﺑﺔ ﰲ ﻛﻴﻔﻴﺔ ﺍﻋﺪﺍﺩ ﻧﻈﺎﻡ ﺭﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ‪ ،‬ﻓﻬﺬﻩ ﳐﺎﻃﺮ ﻻ ﺗﻘﻒ ﻋﻨﺪ ﻣﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﻓﻨﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ‬
‫ﺍﻟﺪﺍﺧﻠﻲ ﻫﻮ ﻣﻦ ﺗﻘﻮﻡ ﺑﺎﻋﺪﺍﺩﻩ ﺍﳌﺆﺳﺴﺔ ‪ ،‬ﺍﻻ ﺍﻧﺎ ﺍﳌﺪﻗﻖ ﻳﻘﻮﻡ ﺑﻔﺤﺺ ﻭﺗﻘﻴﻴﻢ ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻲ ﻭﻓﺎﻋﻠﻴﺘﻪ ﰲ ﺍﻟﺘﻘﻠﻴﻞ ﻣﻦ ﺍﻷﺧﻄﺎﺀ ﻭﺍﻛﺘﺸﺎﻓﻬﺎ ‪.‬‬
‫ﻓﻴﻌﺮﻓﻬﺎ ﻣﺮﺷﺪ ﻋﻠﻰ ﺍ‪‬ﺎ "ﺍﳌﺨﺎﻃﺮ ﺍﻟﻨﺎﲡﺔ ﻋﻦ ﺣﺪﻭﺙ ﺧﻄﺎﺀ ﰲ ﺍﺣﺪ ﺍﻷﺭﺻﺪﺓ ﺍﻭ ﰲ ﻧﻮﻉ ﻣﻌﲔ ﻣﻦ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻭﺍﻟﺬﻱ ﻗﺪ ﻳﻜﻮﻥ ﺟﻮﻫﺮﻳﺎ ﺍﺫﺍ‬
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‫ﺍﺟﺘﻤﻊ ﻣﻊ ﺧﻄﺎ ﰲ ﺍﺭﺻﺪﺓ ﺃﺧﺮﻯ ﺍﻭ ﻧﻮﻉ ﺍﺧﺮ ﻣﻦ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻭﻻ ﳝﻜﻦ ﻣﻨﻌﻪ ﺍﻭ ﺍﻛﺘﺸﺎﻓﻪ ﰲ ﻭﻗﺖ ﺍﺧﺮ ﻋﻦ ﻃﺮﻳﻖ ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ "‬
‫ﻟﻘﺪ ﺟﺎﺀ ﺗﻌﺮﻳﻒ ﺧﻄﺮ ﺍﻟﺮﻗﺎﺑﺔ ﺣﺴﺐ ﺍﻻﲢﺎﺩ ﺍﻟﺪﻭﱄ ﻟﻠﻤﺤﺎﺳﺒﲔ ﻭﻓﻖ ﺍﳌﻌﻴﺎﺭ ﺍﻟﺪﻭﱄ ﺭﻗﻢ ‪ 200‬ﺑﺎ‪‬ﺎ "ﺍﳋﻄﺮ ﺍﻟﻨﺎﺗﺞ ﻋﻦ ﺣﺪﻭﺙ ﲢﺮﻳﻒ ﰲ‬
‫ﺇﻗﺮﺍﺭ ﻋﻦ ﻓﺌﺔ ﻣﻌﺎﻣﻠﺔ ﻣﻌﻴﻨﺔ ‪،‬ﺍﻭ ﺭﺻﻴﺪ ﺣﺴﺎﺏ ‪،‬ﺍﻭ ﺍﻓﺼﺎﺡ ‪،‬ﻭﺍﻟﺬﻱ ﻗﺪ ﻳﻜﻮﻥ ﲢﺮﻳﻔﺎ ﺟﻮﻫﺮﻳﺎ ‪،‬ﺍﻣﺎ ﺑﺸﻜﻞ ﻣﻨﻔﺮﺩ ‪ ،‬ﺍﻭﻋﻨﺪ ﲡﻤﻴﻌﻪ ﻣﻊ ﲢﺮﻳﻔﺎﺕ‬
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‫ﺃﺧﺮﻯ‪ ،‬ﻭﺍﻟﺬﻱ ﻻ ﳝﻜﻦ ﻣﻨﻌﻪ ﺍﻭ ﺍﻛﺘﺸﺎﻓﻪ ﰲ ﺍﻟﻮﻗﺖ ﺍﳌﻨﺎﺳﺐ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﺑﺎﳌﺆﺳﺴﺔ"‬
‫‪-3-3‬ﳐﺎﻃﺮ ﺍﻻﻛﺘﺸﺎﻑ ‪ :‬ﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﺍﳌﺨﺎﻃﺮ ﺍﳌﻼﺯﻣﺔ ﻭﳐﺎﻃﺮ ﺍﻟﺮﻗﺎﺑﺔ ‪ ،‬ﻓﺈﻥ ﳑﺎﺭﺳﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺗﺸﻤﻞ ﺃﻳﻀﺎ ﳐﺎﻃﺮ ﺍﻻﻛﺘﺸﺎﻑ ﺍﻟﱵ ﺗﻨﺘﺞ‬
‫ﻋﻦ ﺇﺟﺮﺍﺀﺍﺕ ﺗﺪﻗﻴﻖ ﻛﺎﻓﻴﺔ ﺃﻭ ﻏﲑ ﻛﺎﻓﻴﺔ ‪،‬ﻭﻗﺪ ﺗﺸﻤﻞ ﺍﺧﺘﺒﺎﺭﺍﺕ ﺑﻌﺾ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﱵ ﺗﺴﺘﻨﺪ ﺇﱃ ﻋﻴﻨﺎﺕ ﻋﺸﻮﺍﺋﻴﺔ ‪،‬ﻳﺸﲑ ﺧﻄﺮ ﺍﻻﻛﺘﺸﺎﻑ ﺍﱃ‬
‫ﺍﺣﺘﻤﺎﻝ ﻭﺟﻮﺩ ﺃﺧﻄﺎﺀ ﻻﻳﺴﺘﻄﻴﻊ‬
‫ﺍﳌﺪﻗﻘﻮﻥ ﺍﻟﻜﺸﻒ ﻋﻨﻬﺎ ﻣﻦ ﺧﻼﻝ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻓﻌﻠﻴﻬﻢ ﺍﺧﺘﺒﺎﺭ ﺗﻔﺼﻴﻠﻲ ﺑﺸﻜﻞ ﺇﺿﺎﰲ ﻭﺫﻟﻚ ﻣﻦ ﺍﻟﺘﻤﻜﻦ ﰲ ﲢﺪﻳﺪﻫﺎ ‪،‬ﻛﻤﺎ ﳋﻄﺮ‬
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‫ﺍﻻﻛﺘﺸﺎﻑ ﺗﺎﺛﲑ ﻋﻠﻰ ﻋﺪﻡ ﻓﻌﺎﻟﻴﺔ ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‪.‬‬
‫‪ -4‬ﻣﺮﺍﺣﻞ ﺗﻘﻴﻴﻢ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‪ :‬ﻋﻨﺪ ﺍﻟﻘﻴﺎﻡ ﺑﻌﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻳﻘﻮﻡ ﺍﳌﺪﻗﻖ ﺑﺘﻘﻴﻴﻢ ﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ ﻗﺪ ﺗﻮﺍﺟﻬﻪ ﺍﺛﻨﺎﺀ ﻋﻤﻠﻪ ﻭﻣﻦ ﺑﲔ‬
‫ﻣﺮﺍﺣﻞ ﺗﻘﻴﻴﻤﻪ ﳌﺨﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﻣﺎﻳﻠﻲ‪:‬‬
‫‪ -‬ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﻃﺒﻴﻌﺔ ﻧﺸﺎﻁ ﻭﺻﻨﺎﻋﺔ ﺍﳌﺆﺳﺴﺔ‪ :‬ﻳﻌﺪ ﺍﻟﺘﻮﺻﻞ ﺍﱃ ﻓﻬﻢ ﺍﳌﻨﺸﺎﺓ ﻭﺑﻴﺌﺘﻬﺎ ﻭﺇﻃﺎﺭ ﺍﻟﺘﻘﺮﻳﺮ ﺍﳌﺎﱄ ﺍﳌﻨﻄﺒﻖ ﻭﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‬
‫ﻟﻠﻤﻨﺸﺎﺓ ‪،‬ﺍﻟﻴﺔ ﻣﺘﺠﺪﺩﺓ ﻭﻣﺴﺘﻤﺮﺓ ﺗﺘﺄﻟﻒ ﻣﻦ ﲨﻊ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﲢﺪﻳﺜﻬﺎ ﻭﲢﻠﻴﻠﻬﺎ ﻭﺗﺴﺘﻤﺮ ﻃﻮﺍﻝ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺫﻟﻚ ﻓﻘﺪ ﺗﺘﻐﲑ ﺗﻮﻗﻌﺎﺕ ﺍﳌﺪﻗﻖ ﻋﻨﺪ ﺍﳊﺼﻮﻝ‬
‫ﻋﻠﻰ ﻣﻌﻠﻮﻣﺎﺕ ﺟﻴﺪﺓ ‪.‬‬
‫ﻗﺪ ﻳﺴﺎﻋﺪ ﺃﻳﻀﺎ ﻓﻬﻢ ﻣﻨﺸﺎﺓ ﻭﺑﻴﺌﺘﻬﺎ ﻭﺇﻃﺎﺭ ﺍﻟﺘﻘﺮﻳﺮ ﺍﳌﺎﱄ ﺍﳌﻨﻄﺒﻖ ﺍﳌﺪﻗﻖ ﰲ ﻭﺿﻊ ﺗﻮﻗﻌﺎﺕ ﻣﺒﺪﺋﻴﺔ ﻋﻦ ﻓﺌﺎﺕ ﺍﳌﻌﺎﻣﻼﺕ ﻭﺃﺭﺻﺪﺓ ﺍﳊﺴﺎﺑﺎﺕ‬
‫ﻭﺍﻻﻓﺼﺎﺣﺎﺕ ﺍﻟﱵ ﻗﺪ ﺗﻜﻮﻥ ﻓﺌﺎﺕ ﻣﻌﺎﻣﻼﺕ ﻭﺃﺭﺻﺪﺓ ﺣﺴﺎﺑﺎﺕ ﻭﺇﻓﺼﺎﺣﺎﺕ ﻣﻬﻤﺔ‪.‬ﻭﺗﺸﻜﻞ ﻓﺌﺎﺕ ﺍﳌﻌﺎﻣﻼﺕ ﻭﺃﺭﺻﺪﺓ ﺍﳊﺴﺎﺑﺎﺕ ﻭﺍﻻﻓﺼﺎﺣﺎﺕ‬
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‫ﺍﳌﺘﻮﻗﻊ ﺃﻥ ﺗﻜﻮﻥ ﺍﳌﻬﻤﺔ ﺍﻷﺳﺎﺱ ﻟﻨﻄﺎﻕ ﻓﻬﻢ ﺍﳌﺪﻗﻖ ﻟﻨﻈﺎﻡ ﻣﻌﻠﻮﻣﺎﺕ ﺍﳌﻨﺸﺎﺓ‪.‬‬
‫‪ -‬ﻓﻬﻢ ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‪ :‬ﺟﺎﺀ ﺗﻌﺮﻳﻒ ﻣﺼﻄﻠﺢ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻭﻓﻖ ﻣﻌﻴﺎﺭ ﺍﻟﺘﺪﻗﻴﻖ ‪ 210‬ﺑﺎﻧﻪ ﳎﻤﻮﻋﺔ ﺍﻷﻧﺸﻄﺔ ﺩﺍﺧﻞ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﱵ‬
‫ﳝﻜﻦ ﻭﺻﻔﻬﺎ ﺑﺒﻴﺌﺔ ﺍﻟﺮﻗﺎﺑﺔ ‪،‬ﻭﻋﻤﻠﻴﺔ ﺗﻘﻴﻴﻢ ﺍﳌﺨﺎﻃﺮ ﻟﺪﻯ ﺍﳌﺆﺳﺴﺔ ﻭﻧﻈﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﲟﺎ ﰲ ﺫﻟﻚ ﻋﻤﻠﻴﺎﺕ ﻣﺆﺳﺴﺎﺕ ﺍﻻﻋﻤﺎﻝ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ ﺍﳌﺮﺗﺒﻄﺔ‬
‫ﺑﺈﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻻﺗﺼﺎﻝ ‪.‬‬
‫ﻳﻌﺪ ﻓﻬﻢ ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪ ﺍﺧﻠﻴﺔ ﻣﻦ ﺃﻫﻢ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﱵ ﳚﺐ ﻋﻠﻰ ﻣﺪﻗﻖ ﺍﳊﺴﺎﺑﺎﺕ ﻓﻬﻤﻪ ﻭﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﻣﻜﻮﻧﺎﺗﻪ ﻭﻛﻴﻔﻴﺔ ﺳﲑﻩ ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ‬
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‫ﻓﻬﻢ ﻭﺍﺿﺢ ﻭﻛﺎﰲ ﳌﻜﻮﻧﺎﺗﻪ ﻭﺣﺴﻦ ﺳﲑ ﻋﻤﻠﻪ‪.‬‬

‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬ ‫‪- 334 -‬‬

 ‫‪EISSN: 2602-5183 * PISSN: 1033-2437‬‬ ‫ﺍﻟﻤﺠﻠﺩ‪ ،09 :‬ﺍﻟﻌﺩﺩ‪ ،(2023) 01:‬ﺹ‪.‬ﺹ‪341-331 .‬‬ ‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬

‫‪ -‬ﺗﻘﻴﻴﻢ ﳐﺎﻃﺮ ﺍﻷﺧﻄﺎﺀ ﺍﳉﻮﻫﺮﻳﺔ ﻭﺍﻻﺳﺘﺠﺎﺑﺔ ﳍﺎ‪ :‬ﻧﺺ ﺍﳌﻌﻴﺎﺭ ﺍﻟﺪﻭﱄ ‪ ISA315‬ﻋﻠﻰ ﺍﻥ ﻫﺪﻑ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﻣﻦ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﺍﳋﺎﺭﺟﻲ ﻫﻮ ﲢﺪﻳﺪ ﻭﺗﻘﻴﻴﻢ ﻟﻠﻤﺨﺎﻃﺮ ﺍﻷﺧﻄﺎﺀ ﺍﳉﻮﻫﺮﻳﺔ ﻋﻨﺪ ﻣﺴﺘﻮﻯ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻭﻋﻨﺪ ﻣﺴﺘﻮﻯ ﺍﻻﺛﺒﺎﺕ ‪،‬ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﻓﻬﻢ ﻟﻠﻤﺆﺳﺴﺔ‬
‫ﻭﺑﻴﺌﺘﻬﺎ‪.‬ﳑﺎ ﳝﻜﻨﻪ ﺗﺼﻮﺭ ﻟﺘﺼﻤﻴﻢ ﻭﺗﻄﺒﻴﻖ ﺍﻻﺳﺘﺠﺎﺑﺎﺕ ﻟﻠﻤﺨﺎﻃﺮ ﺍﳌﻘﻴﻤﺔ ﻟﻼﺧﻄﺎﺀ ﺍﳉﻮﻫﺮﻳﺔ‪.‬‬
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‫‪ -‬ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﳌﺘﺨﺬﺓ ﻣﻦ ﻗﺒﻞ ﺍﳌﺪﻗﻖ ﻟﻼﺑﻼﻍ ﻋﻦ ﺍﻟﺘﺤﺮﻳﻔﺎﺕ ﺍﳉﻮﻫﺮﻳﺔ ‪:‬‬
‫‪ ‬ﺍﺑﻼﻍ ﺇﺩﺍﺭﺓ ﺍﳌﺆﺳﺴﺔ ‪ :‬ﳚﺐ ﻋﻠﻰ ﺍﳌﺪﻗﻖ ﺍﺑﻼﻍ ﺍﻹﺩﺍﺭﺓ ﻋﻦ ﺍﻟﻨﺘﺎﺝ ﺍﻟﱵ ﺗﻮﺻﻞ ﺍﻟﻴﻬﺎ ﺑﺄﻗﺼﻰ ﺳﺮﻋﺔ ﰲ ﺍﳊﺎﻻﺕ ﺍﻟﺘﺎﻟﻴﺔ ‪:‬‬
‫‪ -‬ﺍﺫﺍ ﻛﺎﻥ ﻳﺸﻚ ﻣﻦ ﺍﺣﺘﻤﺎﻝ ﻭﺟﻮﺩ ﻏﺶ ﺣﱴ ﻭﻟﻮ ﻛﺎﻥ ﺗﺎﺛﲑﻩ ﺍﶈﺘﻤﻞ ﻋﻠﻰ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻏﲑ ﻣﺎﺩﻱ‬
‫‪ -‬ﺍﺫﺍ ﻛﺎﻥ ﺍﻟﻐﺶ ﻭﺍﳋﻄﺎ ﺍﳉﺴﻴﻢ ﻣﻮﺟﻮﺩ ﻓﻌﻼ ‪.‬‬
‫‪ ‬ﺍﺑﻼﻍ ﻣﺴﺘﺨﺪﻣﻲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‪:‬ﺍﺫﺍ ﺗﺒﲔ ﻟﻠﻤﺪﻗﻖ ﺍﻥ ﺍﳋﻄﺎ ﻭﺍﻟﻐﺶ ﻟﻪ ﺗﺎﺛﲑ ﻣﺎﺩﻱ ﻋﻠﻰ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻭﱂ ﻳﺘﻢ ﺍﻇﻬﺎﺭﻩ ﺍﻭ ﺗﺼﺤﻴﺤﻪ ﰲ ﺗﻠﻚ‬
‫ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻓﻌﻠﻴﻪ ﺍﻥ ﻳﺒﺪﻱ ﺭﺍﻳﺎ ﻣﺘﺤﻔﻈﺎ ﺍﻭ ﺭﺍﻳﺎ ﺳﻠﺒﻴﺎ‪.‬‬
‫‪ ‬ﺍﺑﻼﻍ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻻﺷﺮﺍﻓﻴﺔ ﺍﻟﻌﻠﻴﺎ ‪:‬ﺍﻥ ﺍﻟﺘﺰﺍﻡ ﺍﳌﺪﻗﻖ ﲟﺒﺪﺍ ﺍﻟﺴﺮﻳﺔ ﳝﻨﻌﻪ ﻋﺎﺩﺓ ﻣﻦ ﺍﺑﻼﻍ ﺍﻟﻐﺶ ﺍﻭ ﺍﳋﻄﺎﺀ ﻻﻃﺮﺍﻑ ﺛﺎﻟﺜﺔ ‪،‬ﻋﻠﻰ ﺍﻧﻪ ﰲ ﺣﺎﻻﺕ‬
‫ﻣﻌﻴﻨﺔ ﺗﺘﺠﺎﻭﺯ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻭ ﺍﶈﺎﻛﻢ‪.‬‬
‫‪ ‬ﺍﻻﻧﺴﺤﺎﺏ ﻣﻦ ﻋﻤﻠﻴﺔ ﺍﳌﺮﺍﺟﻌﺔ ‪ :‬ﻗﺪ ﻳﺮﻯ ﺍﳌﺪﻗﻖ ﺍﻧﻪ ﻣﻦ ﺍﻟﻀﺮﻭﺭ ﺍﻻﻧﺴﺤﺎﺏ ﻣﻦ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻋﻨﺪﻣﺎ ﻻ ﺗﺘﺨﺬ ﺍﳌﻨﺸﺎﺓ ﺇﺟﺮﺍﺀﺍﺕ ﲡﺎﻩ ﺍﳋﻄﺄ‬
‫ﻭﺍﻟﻐﺶ ﻭﺍﻟﱵ ﻳﺮﻯ ﺍﳌﺮﺍﻗﺐ ﺃ‪‬ﺎ ﺿﺮﻭﺭﻳﺔ ﰲ ﻇﻞ ﺍﻟﻈﺮﻭﻑ ﺣﺖ ﻭﻟﻮ ﱂ ﻳﻜﻦ ﻟﻠﺨﻄﺄ ﺃﻭ ﺍﻟﻐﺶ ﺗﺄﺛﲑ ﻣﺎﺩﻱ ﻋﻠﻰ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ‪.‬‬
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‫‪ -5‬ﻣﺴﺆﻭﻟﻴﺔ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﻋﻦ ﺍﻟﻐﺶ ﻭﺍﻻﺧﻄﺎﺀ ﰲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ‪:‬‬
‫‪ ‬ﺗﻌﺮﻳﻒ ﺍﻟﻐﺶ ﺃﻭ ﺍﻻﺣﺘﻴﺎﻝ ‪ :‬ﻗﺪ ﻳﻜﺘﺸﻒ ﺍﳌﺪﻗﻖ ﻋﺪﻡ ﻭﺟﻮﺩ ﳌﺼﺪﺍﻗﻴﺔ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻤﻨﺸﺎﺓ ﺍﳋﺎﺿﻌﺔ ﻟﻠﺘﺪﻗﻴﻖ ‪ ،‬ﻭﺍﻟﺒﺤﺚ ﻋﻦ ﺃﺳﺒﺎﺏ ﺫﻟﻚ‬
‫ﳚﺪ ﺃﻥ ﺃﺳﺒﺎﺏ ﺫﻟﻚ ﻭﻗﻮﻉ ﺑﻌﺾ ﺍﻷﺧﻄﺎﺀ ﻣﻦ ﺟﺎﻧﺐ ﺍﻹﺩﺍﺭﺓ ﻭﻗﺪ ﺗﻜﻮﻥ ﻫﺬﻩ ﺍﻷﺧﻄﺎﺀ ‪:‬‬
‫‪ ‬ﺃﺧﻄﺎﺀ ﻣﺘﻌﻤﺪﺓ ‪ :‬ﻭﻫﻲ ﺍﻷﺧﻄﺎﺀ ﺍﻟﱵ ﺗﻘﻮﻡ ‪‬ﺎ ﺍﻹﺩﺍﺭﺓ ﲟﻌﺮﻓﺘﻬﺎ ﻭﲟﻮﺍﻓﻘﺘﻬﺎ ﻭﻳﻄﻠﻖ ﻋﻠﻴﻬﺎ ﺍﻟﻐﺶ ﺍﻭ ﺍﻻﺣﺘﻴﺎﻝ‬
‫‪ ‬ﺃﺧﻄﺎﺀ ﻏﲑ ﻣﺘﻌﻤﺪﺓ‪ :‬ﺍﻥ ﻣﺮﺣﻠﺔ ﺍﻋﺪﺍﺩ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻗﺪ ﻳﺆﺩﻱ ﺍﱃ ﻭﻗﻮﻉ ﺑﻌﺾ ﺍﻷﺧﻄﺎﺀ ﻣﻦ ﻗﺒﻞ ﻣﻨﻔﺬﻳﻬﺎ ﺩﻭﻥ ﺍﺩﺭﺍﻛﻬﻢ ﺑﺬﻟﻚ ‪،‬ﺍﻷﺧﻄﺎﺀ ﺍﻟﱵ‬
‫ﲢﺪﺙ ﺩﻭﻥ ﻋﻠﻢ ﺍﺣﺪ ﺑﻮﻗﻮﻋﻬﺎ ﺗﻌﺘﱪ ﺃﺧﻄﺎﺀ ﻏﲑ ﻣﺘﻌﻤﺪﺓ ‪.‬‬
‫ﻭﻣﻦ ﺍﻣﺜﻠﺔ ﺫﻟﻚ ﺍﻷﺧﻄﺎﺀ ﺍﻟﺸﺎﺋﻌﺔ ﻧﺬﻛﺮ ﻣﻨﻬﺎ ﻣﺎﻳﻠﻲ ‪:‬‬
‫ﻋﺪﻡ ﺗﻄﺎﺑﻖ ﺍﳌﺒﺎﺩﺉ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﺘﻌﺎﺭﻑ ﻋﻠﻴﻬﺎ‪.‬‬ ‫‪-‬‬
‫ﻭﻗﻮﻉ ﺑﻌﺾ ﻻﺧﻄﺎﺀ ﺍﶈﺎﺳﺒﻴﺔ ﻣﺘﺜﻞ ﺧﻄﺎ ﰲ ﺗﻘﺪﻳﺮ ﺍﻟﻌﻤﺮ ﺍﳌﺘﻮﻗﻊ ﻟﻸﺻﻮﻝ‪.‬‬ ‫‪-‬‬
‫ﺍﻟﺴﻬﻮ ﻋﻨﺪ ﺗﺴﺠﻴﻞ ﻣﺴﺘﻨﺪ‬ ‫‪-‬‬
‫‪ -6‬ﻣﺴﺆﻭﻟﻴﺔ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﻋﻦ ﺍﻛﺘﺸﺎﻑ ﺍﻟﻐﺶ ﻭﺍﻻﺧﻄﺎﺀ‪ :‬ﺇﻥ ﻣﺴﺆﻭﻟﻴﺔ ﺍﳌﺪﻗﻖ ﻋﻦ ﺍﻷﺧﻄﺎﺀ ﻭﺍﻟﻐﺶ ﻟﻴﺴﺖ ﻣﺴﺆﻭﻟﻴﺔ ﻣﻄﻠﻘﺔ ﺍﺫ ﻻ ﻳﻌﺘﱪ‬
‫ﺍﳌﺪﻗﻖ ﻣﺴﺆﻭﻻ ﻋﻦ ﲨﻴﻊ ﺣﺎﻻﺕ ﺍﻷﺧﻄﺎﺀ ﻭﺍﻟﻐﺶ ﺍﻟﱵ ﺗﻘﻊ‪،‬ﺧﺎﺻﺔ ﺑﻌﺪﻣﺎﲢﻮﻝ ﺍﻟﺘﺪﻗﻴﻖ ﻣﻦ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺸﺎﻣﻞ ﺍﱃ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻻﺧﺘﻴﺎﺭﻱ ‪ ،‬ﺑﻞ ﺃﺻﺒﺤﺖ‬
‫ﻫﺬﻩ ﺍﳌﺴﺆﻭﻟﻴﺔ ﻣﻘﺘﺼﺮﺓ ﻋﻠﻰ ﺍﻛﺘﺸﺎﻑ ﺍﳊﺎﻻﺕ ﺍﳉﻮﻫﺮﻳﺔ ﺍﻭ ﺍﳌﺆﺛﺮﺓ ﻣﻦ ﺍﻟﻐﺶ ﻭﺍﻻﺧﻄﺎﺀ ﻭﺫﻟﻚ ﰲ ﺿﻮﺀ ﻗﺎﻋﺪﺓ ﻫﺎﻣﺔ ﻭﻫﻲ ﺑﺬﻝ ﺍﻟﻌﻨﺎﻳﺔ ﺍﳌﻬﻨﻴﺔ‬
‫ﺍﳌﻌﻘﻮﻟﺔ ‪.‬‬
‫‪ - II‬ﺍﻟﻄﺮﻳﻘﺔ ﻭﺍﻷﺩﻭﺍﺕ ‪:‬‬
‫ﰎ ﺗﻨﺎﻭﻝ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻣﻦ ﺧﻼﻝ ﳏﻮﺭﻳﻦ ﰎ ﺍﻟﺘﻄﺮﻕ ﰲ ﺍﶈﻮﺭ ﺍﻷﻭﻝ ﺍﱃ ﻋﺮﺽ ﻭﲢﻠﻴﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﱵ ﰎ ﲨﻌﻬﺎ ﺑﻮﺍﺳﻄﺔ ﺍﻻﺳﺘﺒﺎﻧﺔ ﰎ ﺍﶈﻮﺭ‬
‫ﺍﻟﺜﺎﱐ ﻣﻨﺎﻗﺸﺔ ﻭﺍﺧﺘﺒﺎﺭ ﺍﻟﻔﺮﻭﺽ ﻭﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺘﻮﺻﻞ ﺍﻟﻴﻬﺎ‪.‬‬
‫‪ .1-II‬ﳎﺘﻤﻊ ﻭﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ‪ :‬ﲤﺜﻞ ﳎﺘﻤﻊ ﺍﻟﺪﺭﺍﺳﺔ ﰲ ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ ﺍﳋﺎﺭﺟﻴﲔ ﰲ ﺍﳉﺰﺍﺋﺮ ‪ ،‬ﻣﻦ ﻓﺌﺔ ﺍﳌﻬﻨﻴﲔ ﻭﺍﳌﺘﻤﺜﻠﺔ ﰲ ﳏﺎﻓﻈﻲ‬
‫ﺍﳊﺴﺎﺑﺎﺕ ﻭﺧﱪﺍﺀ ﳏﺎﺳﺒﻴﲔ ﻭﺧﺒﲑ ﳏﺎﺳﱯ ‪،‬ﺍﻣﺎ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻓﺘﻤﺜﻠﺖ ﰲ ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻌﺎﻣﻠﲔ ﺑﻮﻻﻳﺔ ﻭﺭﻗﻠﺔ ﻭﺍﻟﺒﺎﻟﻎ ﻋﺪﺩﻫﻢ ﻣﺎﻳﻘﺎﺭﺏ ‪39‬‬
‫ﻣﺪﻗﻖ ﺣﺴﺎﺑﺎﺕ ﺧﺎﺭﺟﻲ‪.‬‬
‫‪ .2-II‬ﺍﻷﺩﻭﺍﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﲨﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ :‬ﰎ ﺗﺼﻤﻴﻢ ﺍﺳﺘﻤﺎﺭﺓ ﺍﺳﺘﺒﺎﻧﺔ ﺍﻟﱵ ﺗﺘﻜﻮﻥ ﻣﻦ ﺟﺰﺃﻳﻦ ﺍﳉﺰﺀ ﺍﻷﻭﻝ ﻣﺘﻌﻠﻖ ﺑﺎﺳﺌﻠﺔ ﻣﻐﻠﻘﺔ ﲤﺜﻠﺖ ﰲ‬
‫ﺍﳋﺼﺎﺋﺺ ﺍﻟﺸﺨﺼﻴﺔ ﻭﺍﻟﻮﻇﻴﻔﺔ ﻻﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻭﺗﺸﻤﻞ ﻛﻞ ﻣﻦ ﺍﳉﻨﺲ ‪ ،‬ﺍﻟﻌﻤﺮ ‪،‬ﺍﳌﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ ‪،‬ﺍﳋﱪﺓ ﺍﳌﻬﻨﻴﺔ ﻭﺍﳌﺴﺘﻮﻯ ﺍﻟﺘﻌﻠﻴﻤﻲ‪.‬‬
‫ﺍﻣﺎ ﺍﳉﺰﺀ ﺍﻟﺜﺎﱐ ﺍﳌﺘﻌﻠﻖ ﺑﺎﻻﺳﺌﻠﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻔﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﱵ ﺗﺸﻤﻞ ‪ 17‬ﻓﻘﺮﺓ ﻭﻓﻘﺎ ﳌﻘﻴﺎﺱ ﻟﻴﻜﺎﺭﺕ ﺍﳋﻤﺎﺳﻲ ﻟﻘﻴﺎﺱ ﺍﻟﺮﺍﻱ ﺗﺒﺪﺃ ﺑﺎﻭﻓﻖ‬
‫ﺑﺸﺪﺓ ﻭﺗﻨﺘﻬﻲ ﺑﻼ ﺃﻭﺍﻓﻖ ﺑﺸﺪﺓ‪.‬‬
‫ﻭﻗﺪ ﺍﻣﺘﺪ ﻫﺬﺍ ﺍﻻﺳﺘﺒﻴﺎﻥ ﻣﻦ ﺑﺪﺍﻳﺔ ﻧﻮﻓﻤﱪ ‪ 2022‬ﺍﱃ ﻏﺎﻳﺔ ﺩﻳﺴﻤﱪ ‪ 2022‬ﺍﻳﻦ ﰎ ﺗﻮﺯﻳﻊ ﻣﺎﻳﻘﺎﺭﺏ ‪ 45‬ﺍﺳﺘﺒﻴﺎﻥ ﻭﰎ ﺍﺳﺘﺮﺟﺎﻉ ‪ 39‬ﺍﺳﺘﻤﺎﺭﺓ‬
‫ﺻﺎﳊﺔ ﻟﻠﺘﺤﻠﻴﻞ‪.‬‬

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‫ﻤﺼﻁﻔﻰ ﻜﻭﻴﺴﻲ & ﻓﺅﺍﺩ ﺼﺩﻴﻘﻲ‪ ،‬ﺍﻟﺘﺨﺼﺹ ﺍﻟﻤﻬﻨﻲ ﻟﻠﻤﺩﻗﻕ ﺍﻟﺨﺎﺭﺠﻲ ﻭﺍﺜﺭﻩ ﻓﻲ ﺍﻟﺤﺩ ﻤﻥ ﻤﺨﺎﻁﺭ ﺍﻟﺘﺩﻗﻴﻕ‪) ،‬ﺹ‪.‬ﺹ‪(341-331‬‬

‫‪ .3-II‬ﺍﻷﺳﺎﻟﻴﺐ ﺍﻹﺣﺼﺎﺋﻴﺔ ﺍﳌﺴﺘﻌﻤﻠﺔ‪ :‬ﰎ ﰲ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻋﺘﻤﺎﺩ ﺇﺟﺮﺍﺀ ﺍﻟﺘﺤﻠﻴﻞ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻷﺳﺎﻟﻴﺐ ﺍﻹﺣﺼﺎﺋﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺤﻠﻴﻞ‬
‫ﻟﻠﻨﺘﺎﺋﺞ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻻﺣﺼﺎﺋﻲ ‪ Spss‬ﻭﻫﻲ‪:‬‬
‫‪-‬ﺍﻻﺣﺼﺎﺋﻴﺎﺕ ﺍﻟﻮﺻﻔﻴﺔ ﻟﻠﻤﺘﻐﲑﺍﺕ ﺍﻷﺳﺎﺳﻴﺔ ؛‬
‫‪-‬ﺣﺴﺎﺏ ﺍﻟﺜﺒﺎﺕ ﻭﺍﻟﺼﺪﻕ ﻻﺳﺌﻠﺔ ﺍﻻﺳﺘﺒﻴﺎﻥ ﺍﳌﺴﺘﺨﺪﻣﺔ ؛‬
‫‪-‬ﻣﻘﻴﺎﺱ ﻟﻴﻜﺎﺭﺕ ؛‬
‫‪-‬ﲢﻠﻴﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻣﻦ ﺧﻼﻝ ﺍﺧﺘﺒﺎﺭ ﻓﺮﻕ ﺍﳌﺘﻮﺳﻄﺎﺕ ﺑﲔ ﺇﺟﺎﺑﺎﺕ ﺍﻓﺮﺍﺩ ﺍﻟﻌﲔ‬
‫ﻭﻟﻺﺟﺎﺑﺔ ﻋﻠﻰ ﺍﻟﻌﺒﺎﺭﺍﺕ ﺍﳋﺎﺻﺔ ﺑﺎﳉﺰﺀ ﺍﻟﺜﺎﱐ ﻭﺍﻟﺜﺎﻟﺚ ﰲ ﺍﻻﺳﺘﺒﻴﺎﻥ ﰎ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻣﻘﻴﺎﺱ ﻟﻴﻜﺎﺭﺕ ﺫﻱ ‪ 5‬ﺩﺭﺟﺎﺕ‪ ،‬ﻭﻧﻈﺮﺍ ﻻﺳﺘﺨﺪﺍﻣﻪ ﰲ‬
‫ﺍﻟﻜﺜﲑ ﻣﻦ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ﰲ ﻫﺬﺍ ﺍ‪‬ﺎﻝ‪ ،‬ﻳﻄﻠﺐ ﻣﻦ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺇﻋﻄﺎﺀ ﺩﺭﺟﺔ ﻣﻮﺍﻓﻘﺘﻬﻢ ﻋﻠﻰ ﻛﻞ ﻋﺒﺎﺭﺓ ﻣﻦ ﺍﻟﻌﺒﺎﺭﺍﺕ ﺍﻟﻮﺍﺭﺩﺓ ﻋﻠﻰ ﻣﻘﻴﺎﺱ "‬
‫ﻟﻴﻜﺎﺭﺕ ﺍﳋﻤﺎﺳﻲ" ﻛﻤﺎ ﻳﻠﻲ ‪:‬‬
‫‪ -‬ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ ﺗﻌﻄﻰ ﳍﺎ ‪ 5‬ﺩﺭﺟﺎﺕ؛‬
‫‪ -‬ﻣﻮﺍﻓﻖ ﺗﻌﻄﻰ ﳍﺎ ‪ 4‬ﺩﺭﺟﺎﺕ؛‬
‫‪ -‬ﳏﺎﻳﺪ ﺗﻌﻄﻰ ﳍﺎ ‪ 3‬ﺩﺭﺟﺎﺕ؛‬
‫‪ -‬ﻏﲑ ﻣﻮﺍﻓﻖ ﺗﻌﻄﻰ ﳍﺎ ‪ 2‬ﺩﺭﺟﺎﺕ‪،‬‬
‫‪ -‬ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ ﺗﻌﻄﻰ ﳍﺎ ‪ 1‬ﺩﺭﺟﺔ‪،‬‬
‫ﻭﺣﺴﺐ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ﻳﻘﺴﻢ ﻣﻘﻴﺎﺱ " ﻟﻴﻜﺎﺭﺕ ﺍﳋﻤﺎﺳﻲ" ﻛﻤﺎ ﻫﻮ ﻣﻮﺿﺢ ﰲ ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪.(1‬‬
‫ﺛﺎﻟﺜﺎ‪ :‬ﺻﺪﻕ ﻭﺛﺒﺎﺕ ﺍﻻﺳﺘﺒﻴﺎﻥ‪:‬‬
‫ﻟﻘﺪ ﰎ ﺇﺟﺮﺍﺀ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻻﺧﺘﺒﺎﺭﺍﺕ ﻋﻠﻰ ﺍﻻﺳﺘﺒﻴﺎﻥ ﻟﻠﺘﺄﻛﺪ ﻣﻦ ﺻﺤﺘﻪ ﻭﺛﺒﺎﺗﻪ‪ ،‬ﻣﺴﺘﺨﺪﻣﺎ ﰲ ﺫﻟﻚ ﲢﻜﻴﻢ ﺍﻻﺳﺘﺒﻴﺎﻥ ﻣﻦ ﺧﻼﻝ ﳏﻜﻤﲔ‬
‫ﻣﺘﺨﺼﺼﲔ ﰲ ﻫﺬﺍ ﺍﳌﻮﺿﻮﻉ‪.‬‬
‫ﺑﺎﻹﺿﺎﻓﺔ ﻟﻼﺧﺘﺒﺎﺭﺍﺕ ﺍﻟﻼﺯﻣﺔ ﻟﻠﺘﺤﻘﻖ ﻣﻦ ﺍﻟﺼﺪﻕ ﻭﺍﻟﺜﺒﺎﺕ‪.‬‬
‫ـ ﺻﺪﻕ ﺍﶈﻜﻤﲔ‪ :‬ﻭﻟﻐﺮﺽ ﻣﻌﺮﻓﺔ ﻣﺪﻯ ﻭﺿﻮﺡ ﺃﺳﺌﻠﺔ ﺍﻻﺳﺘﺒﻴﺎﻧﲔ ﻓﻘﺪ ﰎ ﻋﺮﺿﻬﺎ ﻋﻠﻰ ﺍﻷﺳﺘﺎﺫ ﺍﳌﺸﺮﻑ ﻟﻠﺘﻌﺮﻑ ﻋﻠﻰ ﺗﻮﺟﻴﻬﺎﺗﻪ ﻭﻛﺬﻟﻚ‬
‫ﺃﺳﺎﺗﺬﺓ ﻣﺘﺨﺼﺼﲔ ﰲ ﻫﺬﺍ ﺍ‪‬ﺎﻝ‪ ،‬ﻭﺑﻌﺪ ﺫﻟﻚ ﰎ ﺻﻴﺎﻏﺔ ﺍﻟﻌﺒﺎﺭﺍﺕ ﺑﺸﻜﻞ ﻣﻼﺋﻢ ﻭﺃﻛﺜﺮ ﻭﺿﻮﺣﺎ ﻭﺑﺴﺎﻃﺔ ﻟﺘﻈﻬﺮ ﰲ ﺷﻜﻠﻬﺎ ﺍﻟﻨﻬﺎﺋﻲ‪.‬‬
‫ـ ﺛﺒﺎﺕ ﺍﻻﺳﺘﺒﻴﺎﻥ‪ :‬ﻟﻘﺪ ﰎ ﻓﺤﺺ ﻋﺒﺎﺭﺍﺕ ﺍﻻﺳﺘﺒﻴﺎﻥ ﻣﻦ ﺧﻼﻝ ﻣﻘﻴﺎﺱ ﺃﻟﻔﺎ ﻛﺮﻭﻧﺒﺎﺥ‪ ،‬ﺍﳌﻮﺿﺢ ﰲ ﺍﳉﺪﻭﻝ ﺍﻟﺬﻱ ﰲ ﺍﻷﺳﻔﻞ ﳊﺴﺎﺏ ﺛﺒﺎﺕ‬
‫ﺍﳌﻘﻴﺎﺱ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫ﺃ‪-‬ﺣﺴﺎﺏ ﺍﻟﺜﺒﺎﺕ ﻭﺍﻟﺼﺪﻕ ﻻﺳﺌﻠﺔ ﺍﻻﺳﺘﺒﻴﺎﻥ ﺍﳌﺴﺘﺨﺪﻣﺔ‪ :‬ﻳﺘﻢ ﺍﺳﺘﺨﺪﺍﻡ ﻣﻌﺎﻣﻞ ﺃﻟﻔﺎ ﻛﺮﻭﻧﺒﺎﺥ ﻻﺧﺘﺒﺎﺭ ﺛﺒﺎﺕ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺣﻴﺚ ﺍﻧﻪ ﻳﺄﺧﺬ‬
‫ﺍﻟﻘﻴﻤﺔ ﻣﺎﺑﲔ ﺍﻟﺼﻔﺮ ﻭﺍﻟﻮﺍﺣﺪ )‪ (1-0‬ﻓﺈﺫﺍ ﱂ ﻳﻜﻮﻥ ﻫﻨﺎﻙ ﺛﺒﺎﺕ ﰲ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻓﺈﻥ ﻗﻴﻤﺔ ﺍﳌﻌﺎﻣﻞ ﺗﻜﻮﻥ ﺗﺴﺎﻭﻱ ﺍﻟﺼﻔﺮ‪،‬ﻭﺍﻟﻌﻜﺲ ﺇﺫﺍ ﻛﺎﻥ ﻫﻨﺎﻙ ﺛﺒﺎﺕ‬
‫ﺗﺎﻡ ﰲ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻓﺈﻥ ﻗﻴﻤﺔ ﺍﳌﻌﺎﻣﻞ ﺗﺴﺎﻭﻱ ﺍﻟﻮﺍﺣﺪ ﺍﻟﺼﺤﻴﺢ ‪.‬‬
‫ﻣﻦ ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ (02‬ﻧﻼﺣﻆ ﺃﻥ ﻣﻌﺎﻣﻞ ﺃﻟﻔﺎ ﻟﻠﻤﺤﻮﺭ ﺍﻷﻭﻝ )ﺇﺩﺭﺍﻙ ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ( ﻳﺼﻞ ﺇﱃ ‪ ،% 71.90‬ﺣﻴﺚ ﺗﻌﺘﱪ ﺫﻭ ﻣﺴﺘﻮﻯ‬
‫ﻋﺎﻝ ﻣﻦ ﻭﺍﻟﺜﺒﺎﺕ ﻭﺍﻟﺜﻘﺔ‪ ،‬ﻭﻫﺬﺍ ﻳﻌﲏ ﺃﻥ ﻫﻨﺎﻙ ﺍﺳﺘﻘﺮﺍﺭ ﺑﺪﺭﺟﺔ ﻋﺎﻟﻴﺔ ﰲ ﻧﺘﺎﺋﺞ ﺍﻻﺳﺘﺒﻴﺎﻥ ﻭﻋﺪﻡ ﺗﻐﲑﻫﺎ ﺑﺸﻜﻞ ﻛﺒﲑ ﻓﻴﻤﺎ ﻟﻮ ﰎ ﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻌﻪ ﻋﻠﻰ‬
‫ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻋﺪﺓ ﻣﺮﺍﺕ‪ ،‬ﻭﺃﻳﻀﺎ ﻧﻔﺲ ﺍﻟﺸﻲﺀ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺤﻮﺭ ﺍﻟﺜﺎﱐ )ﲣﺼﺺ ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ( ﺣﻴﺚ ﻭﺻﻞ ﻧﺴﺒﺔ ﺍﻟﺜﺒﺎﺕ ﺇﱃ ‪ % 82.80‬ﻭﻫﻲ‬
‫ﻗﻴﻤﺔ ﻣﺮﺗﻔﻌﺔ ﺟﺪﺍ‪.‬‬
‫ﺏ‪-‬ﺍﳋﺼﺎﺋﺺ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻌﻴﻨﺔ‪:‬‬
‫‪ ‬ﲢﻠﻴﻞ ﺑﻴﺎﻧﺎﺕ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﺍﻟﺴﻦ‪:‬‬
‫ﺗﺒﺎﻳﻨﺖ ﺃﻋﻤﺎﺭ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍﳌﺴﺘﻮﺟﺒﺔ ﻭﺗﺮﻭﺍﺣﺖ ﻣﺎﺑﲔ ‪ 30‬ﻭﺍﻛﺜﺮ ﻣﻦ ‪ 51‬ﺳﻨﺔ ‪،‬ﻓﻜﺎﻥ ﻣﻌﻈﻢ ﺍﻟﻔﺌﺔ ﺍﻟﻌﻤﺮﻳﺔ ﻣﺮﻛﺰ ﰲ ﺍﻟﻔﺌﺔ ﺍﻟﻌﻤﺮﻳﺔ ﺃﻛﺜﺮ ﻣﻦ‬
‫‪ 51‬ﺳﻨﺔ ﺑﻨﺴﺒﺔ ﻗﺪﺭﻫﺎ ‪،% 56.40‬ﺗﻠﻴﻬﺎ ﺍﻻﻓﺮﺍﺩ ﻣﻦ ﺍﻟﻔﺌﺔ ﺍﻟﻌﻤﺮﻳﺔ ﻣﺎﺑﲔ ‪ 30‬ﺍﱃ ‪ 40‬ﺳﻨﺔ ﺑﻨﺴﺒﺔ ﻗﺪﺭﻫﺎ ‪ % 33.30‬ﻭﺍﻟﻔﺌﺔ ﺍﻟﻌﻤﺮﻳﺔ ﺍﻗﻞ ﻣﻦ ‪30‬‬
‫ﺳﻨﺔ ﺑﻨﺴﺒﺔ ‪ %10.30‬ﺣﺴﺐ ﻣﺎﻳﱪﺯﻩ ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪.(03‬‬
‫‪ ‬ﲢﻠﻴﻞ ﺑﻴﺎﻧﺎﺕ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﺍﳌﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ‪:‬‬
‫ﻳﻈﻬﺮ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ (04‬ﺃﻥ ﻣﺴﺘﺠﻮﺑﲔ ﻣﺴﺘﻮﺍﻫﻢ ﺍﻟﺘﻌﻠﻴﻤﻲ ﳛﺘﻞ ﻓﻴﻪ ﻣﺆﻫﻞ ﺷﻌﺒﺔ ﳏﺎﺳﺒﺔ ﺍﻛﱪ ﻧﺴﺒﺔ ﺑـ ‪، % 82.10‬ﰒ ﺗﻠﻴﻬﺎ‬
‫ﺷﻌﺒﺔ ﺍﳌﺎﻟﻴﺔ ﺑﻨﺴﺒﺔ ‪ % 12.80‬ﻭﻛﺎﻧﺖ ﺍﳌﺮﺗﺒﺔ ﺍﻟﺜﺎﻟﺜﺔ ﻣﺘﺴﺎﻭﻳﺔ ﻋﻨﺪ ﻛﻞ ﻣﻦ ﻣﺆﻫﻞ ﺇﻗﺘﺼﺎﺩ ﻭﺷﻬﺎﺩﺓ ﺍﻛﺎﺩﳝﻴﺔ ﺃﺧﺮﻯ ﺑﻨﺴﺒﺔ ‪% .2.60‬‬
‫‪ ‬ﲢﻠﻴﻞ ﺑﻴﺎﻧﺎﺕ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﺍﻟﻮﻇﻴﻔﺔ ﺍﳌﻤﺎﺭﺳﺔ‪:‬‬

‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬ ‫‪- 336 -‬‬

 ‫‪EISSN: 2602-5183 * PISSN: 1033-2437‬‬ ‫ﺍﻟﻤﺠﻠﺩ‪ ،09 :‬ﺍﻟﻌﺩﺩ‪ ،(2023) 01:‬ﺹ‪.‬ﺹ‪341-331 .‬‬ ‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬

‫ﻳﺘﻀﺢ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ (05‬ﺃﻥ ﺗﻮﺯﻳﻊ ﺍﻟﻨﺴﺐ ﺣﺴﺐ ﺍﻟﻮﻇﻴﻔﺔ ﻻﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﳒﺪ ﺑﺎﻥ ﻭﻇﻴﻔﺔ ﳏﺎﻓﻆ ﺣﺴﺎﺑﺎﺕ ﻫﻲ ﺍﻟﻨﺴﺒﺔ‬
‫ﺍﻟﻜﺒﲑﺓ ﻭﻫﻲ ﲤﺜﻞ ﻧﺴﺒﺔ ‪، %71.80‬ﺑﻴﻨﻤﺎ ﺍﻟﻨﺴﺒﺔ ﺍﳌﺘﺒﻘﻴﺔ ﻣﻮﺯﻋﺔ ﻋﻠﻰ ﺧﺒﲑ ﳏﺎﺳﱯ ﺑﻨﺴﺒﺔ ‪ % 15.40‬ﻭﺧﺒﲑ ﻗﻀﺎﺋﻲ ﺑﻨﺴﺒﺔ ‪%12.80‬‬
‫‪ ‬ﲢﻠﻴﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺣﺴﺐ ﺳﻨﻮﺍﺕ ﺍﳋﱪﺓ‪:‬‬
‫ﻧﻼﺣﻆ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ (06‬ﺃﻥ ﺗﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﻋﺪﺩ ﺳﻨﻮﺍﺕ ﺍﳋﱪﺓ ﻛﺎﻧﺖ ﻓﻴﻪ ﺍﻟﻨﺴﺐ ﻣﺘﻘﺎﺭﺑﺔ ﺑﺎﻟﺘﺴﺎﻭﻱ ﺑﺎﻟﺘﻘﺮﻳﺐ ﰲ‬
‫ﺍﻟﺘﻮﺯﻳﻊ ﻋﻠﻰ ﺍﻟﻔﺌﺎﺕ ﺍﻟﺜﻼﺙ ‪،‬ﻭﻛﺎﻧﺖ ﻓﺌﺔ ﺃﻗﻞ ﻣﻦ ‪ 5‬ﺳﻨﻮﺍﺕ ﻫﻲ ﺍﻷﻗﻞ ﺑﻨﺴﺒﺔ ‪ ، % 20.50‬ﺑﻴﻨﻤﺎ ﻓﺌﺔ ﺍﳋﱪﺓ ﻣﻦ ‪ 5‬ﺇﱃ ‪ 15‬ﺳﻨﺔ ﺑﻨﺴﺒﺔ‬
‫‪ % 30.80‬ﻭﺃﻛﺜﺮ ﻣﻦ ‪ 15‬ﺳﻨﺔ ﻛﺎﻧﺖ ﺍﻟﻨﺴﺒﺔ ﺍﻷﻋﻠﻰ ﺑﻨﺴﺒﺔ ‪%48.70‬‬
‫‪ ‬ﲢﻠﻴﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺣﺴﺐ ﻋﺪﺩ ﺍﻟﻌﺎﻣﻠﲔ‪:‬‬
‫ﻧﻼﺣﻆ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ (07‬ﺃﻥ ﺗﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﻋﺪﺩ ﺳﻨﻮﺍﺕ ﺍﳋﱪﺓ ﻛﺎﻧﺖ ﻓﻴﻪ ﺍﻟﻨﺴﺐ ﻣﺘﻘﺎﺭﺑﺔ ﺑﺎﻟﺘﺴﺎﻭﻱ ﺑﺎﻟﺘﻘﺮﻳﺐ ﰲ‬
‫ﺍﻟﺘﻮﺯﻳﻊ ﻋﻠﻰ ﺍﻟﻔﺌﺎﺕ ﺍﻟﺜﻼﺙ ‪،‬ﻭﻛﺎﻧﺖ ﻓﺌﺔ ﺃﻗﻞ ﻣﻦ ‪ 5‬ﺳﻨﻮﺍﺕ ﻫﻲ ﺍﻷﻗﻞ ﺑﻨﺴﺒﺔ ‪ ، % 61.50‬ﺑﻴﻨﻤﺎ ﻓﺌﺔ ﺍﳋﱪﺓ ﻣﻦ ‪ 5‬ﺇﱃ ‪ 15‬ﺳﻨﺔ ﺑﻨﺴﺒﺔ‬
‫‪ % 33.30‬ﻭﺃﻛﺜﺮ ﻣﻦ ‪ 15‬ﺳﻨﺔ ﻛﺎﻧﺖ ﺍﻟﻨﺴﺒﺔ ﺍﻷﻋﻠﻰ ﺑﻨﺴﺒﺔ ‪%5.10‬‬
‫‪ - III‬ﺍﻟﻨﺘﺎﺋﺞ ﻭﻣﻨﺎﻗﺸﺘﻬﺎ ‪:‬‬
‫‪ .1-III‬ﳏﻮﺭ ﺃﳘﻴﺔ ﺍﺩﺭﺍﻙ ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ ﻷﳘﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ‪:‬‬
‫ﻳﻈﻬﺮ ﻣﻦ ﺧﻼﻝ ﺇﺟﺎﺑﺎﺕ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍﳌﺴﺘﻮﺟﺒﺔ ﺣﺴﺐ ﺍﳉﺪﻭﻝ ﺭﻗﻢ ‪ 08‬ﺃﻥ ﻫﻨﺎﻙ ﻣﻮﺍﻓﻘﺔ ﻛﺒﲑﺓ ﺣﻮﻝ ﻫﺬﺍ ﺍﶈﻮﺭ ﻭﺍﳌﺘﻌﻠﻘﺔ ﻷﳘﻴﺔ ﺇﺩﺭﺍﻙ‬
‫ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ ﻷﳘﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻭﻗﺪ ﺍﺣﺘﻠﺖ ﻓﻴﻪ ﺍﻟﻌﺒﺎﺭﺓ ﺍﻟﺮﺍﺑﻌﺔ ﺍﳌﺘﻌﻠﻘﺔ ﻣﻦ ﺿﻤﻦ ﺍﻟﻴﺎﺕ ﲢﺴﲔ ﻣﻬﺎﻡ ﺍﳌﺪﻗﻘﻴﲔ ﺍ‪‬ﻢ ﳛﺮﺻﻮﻥ ﻋﻠﻰ‬
‫ﺍﻟﺘﺪﺭﻳﺐ ﺍﳌﺴﺘﻤﺮ ﺍﳌﺮﺗﺒﺔ ﺍﻷﻭﱃ ﺇﺫ ﺑﻠﻎ ﺍﻻﳓﺮﺍﻑ ﺍﳌﻌﻴﺎﺭﻱ ﳍﺎ ‪ 0.55‬ﰒ ﺗﻠﻴﻬﺎ ﺍﻟﻌﺒﺎﺭﺓ ﺍﳋﺎﻣﺴﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻻﻃﻼﻉ ﻋﻞ ﻛﻞ ﻣﺎﻫﻮ ﻣﺴﺘﺠﺪ ﺿﻤﻦ‬
‫ﻣﻌﺎﻳﲑ ﺍﻟﺘﺪﻗﻴﻖ ﲟﺎ ﻳﻀﻤﻦ ﲢﺴﲔ ﺃﺩﺍﺀ ﺍﳌﺪﻗﻘﻴﲔ ﰲ ﺣﲔ ﻭﻗﺪ ﺑﻠﻎ ﺍﻻﳓﺮﺍﻑ ﺍﳌﻌﻴﺎﺭﻱ ‪ 0.60‬ﳍﺎ‪.‬‬
‫‪..‬‬ ‫ﰲ ﺣﲔ ﺍﺣﺘﻠﺖ ﺍﳌﺮﺗﺒﺔ ﺍﻷﺧﲑﺓ ﺍﻟﻌﺒﺎﺭﺓ ﺍﻟﺴﺎﺑﻌﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺘﺨﺼﺺ ﰲ ﻗﻄﺎﻉ ﺍﻟﻌﻤﻴﻞ ﻳﻘﻠﻞ ﻣﻦ ﺗﻜﺎﻟﻴﻒ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬
‫‪ .2-III‬ﳏﻮﺭ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﳌﺪﻗﻖ ﺍﳊﺴﺎﺑﺎﺕ ﻭﺍﺛﺮﻩ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ‪:‬‬
‫ﻳﻈﻬﺮ ﻣﻦ ﺧﻼﻝ ﺇﺟﺎﺑﺎﺕ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍﳌﺴﺘﻮﺟﺒﺔ ﺣﺴﺐ ﺍﳉﺪﻭﻝ ﺭﻗﻢ ‪ 09‬ﺃﻥ ﻫﻨﺎﻙ ﻣﻮﺍﻓﻘﺔ ﻛﺒﲑﺓ ﺣﻮﻝ ﻫﺬﺍ ﺍﶈﻮﺭ ﻭﺍﳌﺘﻌﻠﻘﺔ ﻷﳘﻴﺔ ﺗﺒﲏ‬
‫ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻣﻦ ﻃﺮﻑ ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ ﻭﺍﺛﺮﻩ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﻭﻗﺪ ﺍﺣﺘﻠﺖ ﻓﻴﻪ ﺍﻟﻌﺒﺎﺭﺓ ﺍﻷﻭﱃ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻥ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ‬
‫ﻳﻮﻓﺮ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻛﱪ ﻻﻛﺘﺸﺎﻑ ﺍﳋﻄﺎ ﺍﳉﻮﻫﺮﻱ ﺑﺎﳓﺮﺍﻑ ﻣﻌﻴﺎﺭﻱ ‪ 0.54‬ﻭﺍﳌﺘﻮﺳﻂ ﺍﳌﺮﺟﺢ ‪ 4.23‬ﰎ ﺗﻠﻴﻬﺎ ﺍﻟﻌﺒﺎﺭﺓ ﺍﻟﺴﺎﺩﺳﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻥ ﺍﻟﺘﺨﺼﺺ‬
‫ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﳝﻜﻨﻪ ﻣﻦ ﺍﻛﺘﺸﺎﻑ ﻧﻘﺎﻁ ﺍﻟﻘﻮﺓ ﻭﺍﻟﻀﻌﻒ ﰲ ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ‪ ،‬ﰲ ﺣﲔ ﺍﺣﺘﻠﺖ ﺍﳌﺮﺗﺒﺔ ﺍﻷﺧﲑﺓ ﺍﻟﻌﺒﺎﺭﺓ ﺍﻟﺴﺎﺑﻌﺔ ﻳﺴﻤﺢ‬
‫ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺑﺘﻌﺰﻳﺰ ﺍﻟﺪﻗﺔ ﻋﻨﺪ ﲢﺪﻳﺪ ﺍﺧﺘﺒﺎﺭﺍﺕ ﺍﻻﻟﺘﺰﺍﻡ ﺑﺎﳓﺮﺍﻑ ﻣﻌﻴﺎﺭﻱ ‪.0.68‬‬
‫• ﻓﻴﻤﺎ ﳜﺺ ﺍﻟﻔﺮﺿﻴﺔ ﺍﻷﻭﱃ ﻭﺍﳌﺘﻌﻠﻘﺔ ﻳﻮﺟﺪ ﺍﺩﺭﺍﻙ ﻟﺪﻯ ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ ﻷﳘﻴﺔ ﺗﺒﲏ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ‪.‬ﻓﻘﺪ ﲢﻘﻘﺖ‬
‫ﻫﺬﻩ ﺍﻟﻔﺮﺿﻴﺔ ﻣﻦ ﺧﻼﻝ ﺇﺟﺎﺑﺎﺕ ﺍﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍﳌﺴﺘﺠﻮﺑﺔ ﺍﻟﱵ ﺃﲨﻌﺖ ﰲ ﺍﺟﺎﺑﺎ‪‬ﺎ ﻋﻠﻰ ﺍﻧﻪ ﻳﻮﺟﺪ ﺍﺩﺭﺍﻙ ﻷﳘﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺪﻗﻖ‬
‫• ﺍﻣﺎ ﻓﻴﻤﺎ ﳜﺺ ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻭﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﻭﺍﺛﺮﻩ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ‪ ،‬ﻧﻼﺣﻆ ﻣﻦ ﺧﻼﻝ ﺇﺟﺎﺑﺎﺕ‬
‫ﺍﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍﳌﺴﺘﻮﺟﺒﺔ ﺍﻥ ﻓﺮﺿﻴﺔ ﲢﻘﻘﺖ ﻭﺫﻟﻚ ﺑﺎﲨﺎﻋﻬﻢ ﻣﻦ ﺧﻼﻝ ﺍﺟﺎﺑﺎ‪‬ﻢ ﻋﻠﻰ ﺍﻷﺳﺌﻠﺔ ﺍﻟﱵ ﻭﺟﻬﺖ ﳍﻢ ﺍﻧﻪ ﻳﻮﺟﺪ ﺍﺛﺮ ﰲ ﺣﺎﻟﺔ ﰎ ﺍﻟﺘﺨﺼﺺ ﻣﻦ‬
‫ﻃﺮﻑ ﺍﳌﺪﻗﻖ ﰲ ﻗﻄﺎﻉ ﻣﻌﲔ ﻭﺫﻟﻚ ﳑﺎ ﺍﻛﺘﺴﺒﻪ ﻣﻦ ﺧﱪﺓ ﻭﺩﺭﺍﻳﺔ ‪‬ﺬﺍ ﺍﻟﻘﻄﺎﻉ ‪.‬‬
‫‪ -IV‬ﺍﳋﻼﺻﺔ ‪:‬‬
‫ﺗﻄﺮﻕ ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﺍﱃ ﻣﻮﺿﻮﻉ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﻭﺍﺛﺮﻩ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﺣﻴﺚ ﺣﺎﻭﻟﻨﺎ ﻣﻦ ﺧﻼﻝ ﺍﻻﻃﺎﺭ ﺍﻟﻨﻈﺮﻱ ﻟﻠﺪﺭﺍﺳﺔ‬
‫ﺍﻟﺘﻄﺮﻕ ﺍﱃ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﱵ ﻋﺎﳉﺖ ﻣﻔﻬﻮﻡ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻭﻋﻼﻗﺘﻪ ﲟﻬﻨﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺫﻟﻚ ﺍﱃ ﺍﻟﺘﻄﺮﻕ ﺍﱃ ﻣﻔﻬﻮﻡ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻭﺍﳘﻴﺘﻪ ﻟﻠﻤﺪﻗﻖ‬
‫ﻭﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ ﻗﺪ ﺗﻮﺍﺟﻪ ﺍﳌﺪﻗﻖ ﺍﺛﻨﺎﺀ ﺃﺩﺍﺀ ﻣﻬﺎﻣﻪ ﻭﺍﳊﺪ ﻣﻨﻬﺎ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺨﺼﺺ ﰲ ﻗﻄﺎﻉ ﺍﻟﻌﻤﻴﻞ‬
‫ﺍﻣﺎ ﺍﳉﺎﻧﺐ ﺍﻟﺘﻄﺒﻴﻘﻲ ﻟﻠﺪﺭﺍﺳﺔ ﻗﻤﻨﺎ ﺑﺎﺳﺘﻄﻼﻉ ﻋﻴﻨﺔ ﻣﻦ ﺍﳌﻬﻨﻴﲔ ﺍﻟﺬﻳﻦ ﻳﻨﺸﻄﻮﻥ ﺩﺍﺧﻞ ﺇﻗﻠﻴﻢ ﻭﻻﻳﺔ ﻭﺭﻗﻠﺔ ﺣﻮﻝ ﺍﻻﺷﻜﺎﻟﻴﺔ ﻭﻗﺪ ﺧﻠﺼﺖ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﲟﺠﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻨﺘﺎﺋﺞ ﳝﻜﻦ ﻋﺮﺽ ﺃﳘﻬﺎ ﰲ ﻣﺎﻳﻠﻲ‪:‬‬
‫ﻳﻌﺘﱪ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﻣﻦ ﺍﻻﲡﺎﻫﺎﺕ ﺍﳊﺪﻳﺜﺔ ﺍﻟﱵ ﺗﺒﻨﻬﺎ ﻣﻜﺎﺗﺐ ﺍﻟﺘﺪﻗﻴﻖ ﻣﻦ ﺍﺟﻞ ﺍﻟﺘﻤﻴﺰ ﻭﺯﻳﺎﺩﺓ ﺍﻟﻜﻔﺎﺀﺓ ﺍﳌﻬﻨﻴﺔ ﻻﻓﺮﺍﺩﻫﺎ ﻣﻦ‬ ‫‪-‬‬
‫ﺧﻼﻝ ﻣﺎﻳﻮﻓﺮﻩ ﺍﻟﺘﺨﺼﺺ ‪ ،‬ﳑﺎ ﳜﻠﻖ ﻣﻨﺎﻓﺴﺔ ﺑﲔ ﻫﺬﻩ ﺍﳌﻜﺎﺗﺐ ﻋﻦ ﻃﺮﻳﻖ ﲢﺴﲔ ﲰﻌﺔ ﺍﳌﻜﺘﺐ ﻭﺯﻳﺎﺩﺓ ﺍﻻﺗﻌﺎﺏ‬
‫ﻳﻮﻓﺮ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﻣﻦ ﺍﺳﺘﺨﺪﺍﻡ ﺃﺳﺎﻟﻴﺐ ﺣﺪﻳﺜﺔ ﻭﻣﺘﻄﻮﺭﺓ ﺗﺴﺎﻋﺪﻩ ﰲ ﺃﺩﺍﺀ ﻣﻬﺎﻣﻪ ﺍﺛﻨﺎﺀ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﳑﺎ ﻳﻨﻌﻜﺲ ﻋﻠﻴﻪ ﺃﺩﺍﺀ ﰲ‬ ‫‪-‬‬
‫ﻛﻔﺎﺀﺗﻪ ﻭﲤﻜﻴﻨﻪ ﻣﻦ ﺍﻛﺘﺸﺎﻑ ﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ ﻗﺪ ﺗﻮﺍﺟﻬﻪ ﺍﺛﻨﺎﺀ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺍﳊﺪ ﻣﻨﻬﺎ‬
‫ﻳﺴﺎﻫﻢ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﻣﻦ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻛﺘﺸﺎﻑ ﺍﻷﺧﻄﺎﺀ ﺍﳉﻮﻫﺮﻳﺔ ﺍﺛﻨﺎﺀ ﻋﻤﻠﻴﺔ ﺗﺪﻗﻴﻖ‬ ‫‪-‬‬
‫ﳝﻜﻦ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﺍﳌﺪﻗﻖ ﻣﻦ ﺍﻟﻔﻬﻢ ﺍﳉﻴﺪ ﻟﻨﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﺍﳋﺎﺹ ﺑﺎﻟﻌﻤﻴﻞ‬ ‫‪-‬‬

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‫ﻤﺼﻁﻔﻰ ﻜﻭﻴﺴﻲ & ﻓﺅﺍﺩ ﺼﺩﻴﻘﻲ‪ ،‬ﺍﻟﺘﺨﺼﺹ ﺍﻟﻤﻬﻨﻲ ﻟﻠﻤﺩﻗﻕ ﺍﻟﺨﺎﺭﺠﻲ ﻭﺍﺜﺭﻩ ﻓﻲ ﺍﻟﺤﺩ ﻤﻥ ﻤﺨﺎﻁﺭ ﺍﻟﺘﺩﻗﻴﻕ‪) ،‬ﺹ‪.‬ﺹ‪(341-331‬‬

‫ﻳﺴﻤﺢ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻣﻦ ﺍﻛﺘﺸﺎﻑ ﺍﻷﺧﻄﺎﺀ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻀﻌﻒ ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‬ ‫‪-‬‬
‫ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻳﺴﺎﻋﺪﻩ ﰲ ﺍﻻﺳﺘﻌﻤﺎﻝ ﺍﻷﻣﺜﻞ ﻟﻺﺟﺮﺍﺀﺍﺕ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﺧﻼﻝ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬ ‫‪-‬‬
‫ﻳﻌﻤﻞ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﻋﻠﻰ ﺿﺒﻂ ﺧﻄﺔ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﳑﺎ ﻳﻘﻠﻞ ﻣﻦ ﳐﺎﻃﺮ ﺍﻻﻛﺘﺸﺎﻑ‬ ‫‪-‬‬
‫ﻳﺘﻴﺢ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺣﺼﺮ ﺣﺎﻻﺕ ﺍﻟﻐﺶ ﰲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‬ ‫‪-‬‬
‫ﺍﻟﺘﻮﺻﻴﺎﺕ‪ :‬ﻣﻦ ﺧﻼﻝ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﱵ ﻗﻤﻨﺎ ‪‬ﺎ ﺗﻮﺻﻠﻨﺎ ‪‬ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺘﻮﺻﻴﺎﺕ ﺃﳘﻬﺎ‪:‬‬
‫ﺃﳘﻴﺔ ﺍﻟﻘﻴﺎﻡ ﺑﺪﺭﺍﺳﺎﺕ ﺗﻌﺎﰿ ﻣﻮﺿﻮﻉ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﳑﺎ ﻳﻮﻓﺮﻫﺎ ﻣﻦ ﲤﻜﲔ ﺍﳌﺪﻗﻖ ﻣﻦ ﺯﻳﺎﺩﺓ ﻛﻔﺎﺀﺗﻪ ﺍﳌﻬﻨﻴﺔ ﻭﺍﻟﺘﻘﻠﻴﻞ ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﻓﺘﺰﺍﻳﺪ ﺣﺠﻢ ﺍﻋﻤﺎﻝ ﺍﻟﺸﺮﻛﺎﺕ ﻭﺗﻨﻮﻋﻬﺎ ﻳﻔﺮﺽ ﻣﻮﺍﻛﺒﺔ ﻫﺬﺍ ﺍﻟﺘﻮﺳﻊ ﻟﻼﻋﻤﺎﻝ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺨﺼﺺ ﰲ ﻗﻄﺎﻉ ﻣﻌﲔ‬
‫ﺿﺮﻭﺭﺓ ﺍﻟﺬﻫﺎﺏ ﳓﻮ ﺗﺒﲏ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻣﻦ ﻃﺮﻑ ﻣﻜﺎﺗﺐ ﺍﻟﺘﺪﻗﻴﻖ ﳑﺎ ﻳﻌﻮﺩ ﻋﻠﻰ ﺍﻻﺭﺗﻘﺎﺀ ﲟﻬﻨﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻭﻣﻮﺍﻛﺒﺔ ﻣﺎ ﳛﺪﺙ ﻣﻦ ﺗﻄﻮﺭ ﰲ‬
‫ﺍﻟﻌﺎﱂ ﻭﺗﺴﻮﻉ ﺍﻻﻋﻤﺎﻝ ﻭﳎﺎﺭﺍﺕ ﺍﳌﻜﺎﺗﺐ ﺍﻟﻜﱪﻯ ﻟﻠﺘﺪﻗﻴﻖ‬
‫ﺍﳊﺮﺹ ﻋﻠﻰ ﺍﻟﺘﻜﻮﻳﻦ ﻭﺍﻟﺘﻌﻠﻴﻢ ﻭﺍﻟﺘﺪﺭﻳﺐ ﺍﳌﺴﺘﻤﺮ ﻟﻠﻤﺪﻗﻖ ﻣﻦ ﺍﺟﻞ ﺍﻻﺩﺍﺀ ﺍﳉﻴﺪ ﺍﺛﻨﺎﺀ ﺗﺎﺩﻳﺔ ﻣﻬﺎﻣﻪ ﳑﺎ ﻳﻌﻮﺩ ﺑﺎﳉﻮﺩﺓ ﻋﻠﻰ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‪.‬‬
‫‪ -‬ﻣﻼﺣﻖ ‪:‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(1‬ﻳﻮﺿﺢ ﳎﺎﻝ ﺍﳌﺘﻮﺳﻂ ﺍﳊﺴﺎﰊ ﺍﳌﺮﺟﺢ ﻟﻜﻞ ﻣﺴﺘﻮﻯ )ﻣﻘﻴﺎﺱ ﻟﻴﻜﺎﺭﺕ(‬
‫ﺍﳌﺴﺘﻮﻯ ﺍﳌﻮﺍﻓﻖ ﻟﻪ‬ ‫ﳎﺎﻝ ﺍﳌﺘﻮﺳﻂ ﺍﳊﺴﺎﰊ ﺍﳌﺮﺟﺢ‬
‫ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫ﻣﻦ ‪ 1‬ﺇﱃ ‪1.80‬‬
‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫ﻣﻦ ‪ 1.80‬ﺍﱃ ‪2.60‬‬
‫ﳏﺎﻳﺪ‬ ‫ﻣﻦ ‪ 2.60‬ﺍﱃ ‪3.40‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫ﻣﻦ ‪ 3.40‬ﺍﱃ ‪4.20‬‬
‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫ﻣﻦ ‪ 4.20‬ﺍﱃ ‪5‬‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻋﺰ ﻋﺒﺪ ﺍﻟﻔﺘﺎﺡ‪ ،‬ﻣﻘﺪﻣﺔ ﰲ ﺍﻻﺣﺼﺎﺀ ﺍﻟﻮﺻﻔﻲ ﻭﺍﻻﺳﺘﺪﻻﱄ ﺑﺎﺳﺘﺨﺪﺍﻡ ‪ ، spss‬ﺍﻟﻄﺒﻌﺔ ﺍﻷ ﻭﱃ‪ ،‬ﻣﻜﺘﺒﺔ ﺧﻮﺍﺭﺯﻡ ﺍﻟﻌﻠﻤﻴﺔ‪ ،‬ﺟﺪﺓ‪-‬ﺍﻟﺴﻌﻮﺩﻳﺔ‪،2008 ،‬‬
‫ﺹ‪.538‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪:(2‬ﻣﻌﺎﻣﻼﺕ ﺍﻟﺜﺒﺎﺕ ﶈﺎﻭﺭ ﺍﻹﺳﺘﺒﻴﺎﻥ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻃﺮﻳﻘﺔ ﺁﻟﻔﺎ ﻛﺮﻭﻧﺒﺎﺥ‬

‫ﻋﺪﺩ ﺍﻟﻔﻘﺮﺍﺕ‬ ‫ﻗﻴﻤﺔ ﺃﻟﻔﺎ ﻛﺮﻭﻧﺒﺎﺥ‬ ‫ﺍﶈﻮﺭ‬

‫‪07‬‬ ‫‪% 71.90‬‬ ‫ﺇﺩﺭﺍﻙ ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ‬
‫‪10‬‬ ‫‪% 82.80‬‬ ‫ﲣﺼﺺ ﳌﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﺎﻥ ﺑﺎﻹﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪.SPSS‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(3‬ﻳﻮﺿﺢ ﺗﻮﺯﻳﻊ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﻣﺘﻐﲑ ﺍﻟﻌﻤﺮ ﺷﻜﻞ‬
‫ﺍﻟﻨﺴﺒﺔ ‪%‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﻓﺌﺔ ﺍﻟﻌﻤﺮ‬
‫‪10.30‬‬ ‫‪04‬‬ ‫ﻣﻦ‪30‬ﺇﱃ ‪ 40‬ﺳﻨﺔ‬
‫‪33.30‬‬ ‫‪13‬‬ ‫ﻣﻦ ‪ 41‬ﺍﱃ ‪ 50‬ﺳﻨﺔ‬
‫‪56.40‬‬ ‫‪22‬‬ ‫ﺃﻛﱪ ﻣﻦ ‪ 51‬ﺳﻨﺔ‬
‫‪%100‬‬ ‫‪39‬‬ ‫ﺍ‪‬ﻤﻮﻉ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﺎﻥ ﺑﺎﻹﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪.SPSS‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(4‬ﻳﻮﺿﺢ ﺗﻮﺯﻳﻊ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﻣﺘﻐﲑ ﺍﻟﺘﺨﺼﺺ‬
‫ﺍﻟﻨﺴﺒﺔ ‪%‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺍﻟﺘﺨﺼﺺ‬
‫‪82.10‬‬ ‫‪32‬‬ ‫ﳏﺎﺳﺒﺔ‬
‫‪12.80‬‬ ‫‪05‬‬ ‫ﻣﺎﻟﻴﺔ‬
‫‪2.60‬‬ ‫‪01‬‬ ‫ﺇﻗﺘﺼﺎﺩ‬
‫‪2.60‬‬ ‫‪01‬‬ ‫ﺃﺧﺮﻯ‬
‫‪%100‬‬ ‫‪39‬‬ ‫ﺍ‪‬ﻤﻮﻉ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﺎﻥ ﺑﺎﻹﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪.SPSS‬‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ :(05‬ﻳﻮﺿﺢ ﺗﻮﺯﻳﻊ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﺍﳌﻬﻨﺔ‪:‬‬
‫ﺍﻟﻨﺴﺒﺔ ‪%‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺍﳌﻬﻨﺔ‬
‫‪15.40‬‬ ‫‪06‬‬ ‫ﺧﺒﲑ ﳏﺎﺳﱯ‬

‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬ ‫‪- 338 -‬‬

 ‫‪EISSN: 2602-5183 * PISSN: 1033-2437‬‬ ‫ﺍﻟﻤﺠﻠﺩ‪ ،09 :‬ﺍﻟﻌﺩﺩ‪ ،(2023) 01:‬ﺹ‪.‬ﺹ‪341-331 .‬‬ ‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬

‫‪71.80‬‬ ‫‪28‬‬ ‫ﳏﺎﻓﻆ ﺣﺴﺎﺑﺎﺕ‬

‫‪12.80‬‬ ‫‪05‬‬ ‫ﺧﺒﲑ ﻗﻀﺎﺋﻲ‬
‫‪%100‬‬ ‫‪39‬‬ ‫ﺍ‪‬ﻤﻮﻉ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﺎﻥ ﺑﺎﻹﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪.SPSS‬‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ :(6‬ﻳﻮﺿﺢ ﺗﻮﺯﻳﻊ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﺍﳋﱪﺓ ﺍﳌﻬﻨﻴﺔ‪:‬‬
‫ﺍﻟﻨﺴﺒﺔ ‪%‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﺍﳋﱪﺓ ﺍﳌﻬﻨﻴﺔ‬
‫‪20.50‬‬ ‫‪08‬‬ ‫ﺃﻗﻞ ﻣﻦ ‪ 05‬ﺳﻨﻮﺍﺕ‬
‫‪30.80‬‬ ‫‪12‬‬ ‫ﻣﻦ ‪ 05‬ﺇﱃ ‪ 15‬ﺳﻨﺔ‬
‫‪48.70‬‬ ‫‪19‬‬ ‫ﺃﻛﺜﺮ ﻣﻦ ‪ 15‬ﺳﻨﺔ‬
‫‪%100‬‬ ‫‪39‬‬ ‫ﺍ‪‬ﻤﻮﻉ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﺎﻥ ﺑﺎﻹﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪.SPSS‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(07‬ﻳﻮﺿﺢ ﺗﻮﺯﻳﻊ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﻋﺪﺩ ﺍﻟﻌﺎﻣﻠﲔ ﺑﺎﳌﻜﺘﺐ‪:‬‬
‫ﺍﻟﻨﺴﺒﺔ ‪%‬‬ ‫ﺍﻟﺘﻜﺮﺍﺭ‬ ‫ﻋﺪﺩ ﺍﻟﻌﺎﻣﻠﲔ ﺑﺎﳌﻜﺘﺐ‬
‫‪61.50‬‬ ‫‪24‬‬ ‫ﺃﻗﻞ ﻣﻦ ‪ 05‬ﻋﺎﻣﻠﲔ‬
‫‪33.30‬‬ ‫‪13‬‬ ‫ﻣﻦ ‪ 05‬ﺇﱃ ‪ 10‬ﻋﺎﻣﻠﲔ‬
‫‪5.10‬‬ ‫‪02‬‬ ‫ﺃﻛﺜﺮ ﻣﻦ ‪ 10‬ﻋﺎﻣﻠﲔ‬
‫‪%100‬‬ ‫‪39‬‬ ‫ﺍ‪‬ﻤﻮﻉ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﺎﻥ ﺑﺎﻹﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪.SPSS‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(08‬ﻧﺘﺎﺋﺞ ﳏﻮﺭ ﺇﺩﺭﺍﻙ ﻣﺪﻗﻴﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ ﻷﳘﻴﺔ ﺗﺒﲏ ﺇﺳﺘﺮﺍﲡﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ‪:‬‬
‫ﺍﻻﳓﺮﺍﻑ‬ ‫ﺍﳌﺘﻮﺳﻂ‬
‫ﺍﻟﻨﺘﻴﺠﺔ‬ ‫ﺍﻟﻌﺒﺎﺭﺓ‬ ‫ﺍﻟﺮﻗﻢ‬
‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﺍﳊﺴﺎﰊ‬
‫ﻳﺴﻤﺢ ﺍﻟﺘﺎﻫﻴﻞ ﺍﻟﻌﻠﻤﻲ ﻭﺍﻟﻌﻤﻠﻲ ﳌﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ ﻣﻦ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺍﺩﻟﺔ ﺍﺛﺒﺎﺕ ﻛﺎﻓﻴﺔ ﻭﻣﻼﺋﻤﺔ ﻻﺑﺪﺍﺀ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.50‬‬ ‫‪4.10‬‬ ‫‪01‬‬
‫ﺍﻟﺮﺍﻱ ﺍﻟﻔﲏ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.61‬‬ ‫‪04‬‬ ‫ﻳﺴﻤﺢ ﺗﺪﻗﻴﻖ ﺍﻛﱪ ﺣﺼﺔ ﺳﻮﻗﻴﺔ ﻣﻦ ﻋﻤﻼﺀ ﻳﻨﺘﻤﻮﻥ ﻟﻨﻔﺲ ﺍﻟﺼﻨﺎﻋﺔ ﺑﺘﻌﺰﻳﺰ ﺧﱪﺗﻜﻢ ﺣﻮﻝ ﺗﻠﻚ ﺍﻟﺼﻨﺎﻋﺔ‬ ‫‪02‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.67‬‬ ‫‪3.97‬‬ ‫ﻣﻦ ﺃﺟﻞ ﺑﻨﺎﺀ ﻓﻬﻢ ﻛﺎﰲ ﲟﺎﻳﺘﻌﻠﻖ ﺑﻄﺒﻴﻌﺔ ﻋﻤﻠﻜﻢ ﺗﺴﺘﻨﺪﻭﻥ ﺍﱃ ﺩﺭﺍﺳﺔ ﻃﺒﻴﻌﺔ ﻧﺸﺎﻁ ﺍﳌﻨﺸﺎﺓ ﻗﻴﺪ ﺍﻟﺘﺪﻗﻴﻖ‬ ‫‪03‬‬
‫ﻣﻮﺍﻓﻖ‬
‫‪0.55‬‬ ‫‪4.41‬‬ ‫ﺿﻤﻦ ﺍﻟﻴﺎﺕ ﲢﺴﲔ ﻣﻬﺎﻣﻜﻢ ﲢﺮﺻﻮﻥ ﻋﻠﻰ ﺍﻟﺘﺪﺭﻳﺐ ﺍﳌﺴﺘﻤﺮ‬ ‫‪04‬‬
‫ﺑﺸﺪﺓ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.60‬‬ ‫‪4.18‬‬ ‫ﻫﻨﺎﻙ ﺣﺮﺹ ﻋﻠﻰ ﺍﻻﻃﻼﻉ ﻟﻜﻞ ﻣﺴﺘﺠﺪ ﺿﻤﻦ ﻣﻌﺎﻳﲑ ﺍﻟﺘﺪﻗﻴﻖ ﲟﺎ ﻳﻀﻤﻦ ﲢﺴﲔ ﺍﺩﺍﺀﻛﻢ‬ ‫‪05‬‬
‫ﻣﻮﺍﻓﻖ‬
‫‪0.54‬‬ ‫‪4.36‬‬ ‫ﺗﺴﻤﺢ ﻟﻜﻢ ﺍﳋﱪﺓ ﺍﳌﻜﺘﺴﺒﺔ ﺿﻤﻦ ﳑﺎﺭﺳﺔ ﻋﻤﻠﻴﺔ ﺗﺪﻗﻴﻖ ﺍﳊﺴﺎﺑﺎﺕ ﺑﺘﻌﺰﻳﺰ ﻗﺪﺭﺍﺗﻜﻢ‬ ‫‪06‬‬
‫ﺑﺸﺪﺓ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.84‬‬ ‫‪3.77‬‬ ‫ﲣﺼﺼﻜﻢ ﰲ ﻗﻄﺎﻉ ﺍﻟﻌﻤﻴﻞ ﻳﻘﻠﻞ ﻣﻦ ﺗﻜﺎﻟﻴﻒ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬ ‫‪07‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.38‬‬ ‫‪4.11‬‬ ‫ﻧﺘﻴﺠﺔ ﺍﶈﻮﺭ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﺎﻥ ﺑﺎﻹﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪.SPSS‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ :(09‬ﻧﺘﺎﺋﺞ ﳏﻮﺭ ﺗﺒﲏ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ‪: .‬‬
‫ﺍﻻﳓﺮﺍﻑ‬ ‫ﺍﳌﺘﻮﺳﻂ‬
‫ﺍﻟﻨﺘﻴﺠﺔ‬ ‫ﺍﻟﻌﺒﺎﺭﺍﺕ‬ ‫ﺍﻟﺮﻗﻢ‬
‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﺍﳊﺴﺎﰊ‬
‫ﻣﻮﺍﻓﻖ‬
‫‪0.54‬‬ ‫‪4.23‬‬ ‫ﻳﻮﻓﺮ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺍﻣﻜﻨﻴﺔ ﺍﻛﱪ ﻻﻛﺘﺸﺎﻑ ﺍﳋﻄﺎ ﺍﳉﻮﻫﺮﻱ‬ ‫‪01‬‬
‫ﺑﺸﺪﺓ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.70‬‬ ‫‪4.08‬‬ ‫ﻳﻮﻓﺮ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺍﻣﻜﻨﻴﺔ ﺍﻛﺘﺸﺎﻑ ﺍﻟﻐﺶ‬ ‫‪02‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.61‬‬ ‫‪4.13‬‬ ‫ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﳝﻜﻨﻪ ﻣﻦ ﺗﻘﺪﻳﺮ ﻧﺘﺎﺋﺞ ﺍﻻﺧﻄﺎﺀ‬ ‫‪03‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.68‬‬ ‫‪3.90‬‬ ‫ﻳﺴﻤﺢ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺑﺘﻌﺰﻳﺰ ﺍﻟﺪﻗﺔ ﻋﻨﺪ ﲢﺪﻳﺪ ﺍﺧﺘﺒﺎﺭﺍﺕ ﺍﻻﻟﺘﺰﺍﻡ‬ ‫‪04‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.87‬‬ ‫‪3.92‬‬ ‫ﻳﺴﺎﻫﻢ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﰲ ﺍﻟﻔﻬﻢ ﺍﳉﻴﺪ ﻟﻨﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﺍﳋﺎﺹ ﺑﺎﻟﻌﻤﻴﻞ ﺍﻓﻀﻞ‬ ‫‪05‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﳝﻜﻨﻪ ﻣﻦ ﺍﻛﺘﺸﺎﻑ ﻧﻘﺎﻁ ﺍﻟﻘﻮﺓ ﻭﺍﻟﻀﻌﻒ ﰲ ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻭﺍﻟﻌﻤﻞ ﻋﻠﻰ‬
‫‪0.71‬‬ ‫‪4.23‬‬ ‫‪06‬‬
‫ﺑﺸﺪﺓ‬ ‫ﺗﻘﻮﳝﻬﺎ‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.70‬‬ ‫‪3.92‬‬ ‫ﻳﺴﻤﺢ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻣﻦ ﺍﻛﺘﺸﺎﻑ ﺍﻷﺧﻄﺎﺀ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻀﻌﻒ ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ‬ ‫‪07‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.69‬‬ ‫‪4‬‬ ‫ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﻳﺴﺎﻋﺪﻩ ﰲ ﺍﻻﺳﺘﻌﻤﺎﻝ ﺍﻷﻣﺜﻞ ﻟﻼﺟﺮﺍﺀﺍﺕ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﺧﻼﻝ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬ ‫‪08‬‬

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‫ﻤﺼﻁﻔﻰ ﻜﻭﻴﺴﻲ & ﻓﺅﺍﺩ ﺼﺩﻴﻘﻲ‪ ،‬ﺍﻟﺘﺨﺼﺹ ﺍﻟﻤﻬﻨﻲ ﻟﻠﻤﺩﻗﻕ ﺍﻟﺨﺎﺭﺠﻲ ﻭﺍﺜﺭﻩ ﻓﻲ ﺍﻟﺤﺩ ﻤﻥ ﻤﺨﺎﻁﺭ ﺍﻟﺘﺩﻗﻴﻕ‪) ،‬ﺹ‪.‬ﺹ‪(341-331‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪0.64‬‬ ‫‪3.90‬‬ ‫ﻳﻌﻤﻞ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﻋﻠﻰ ﺿﺒﻂ ﺧﻄﺔ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﳑﺎ ﻳﻘﻠﻞ ﻣﻦ ﳐﺎﻃﺮ ﺍﻻﻛﺘﺸﺎﻑ‬ ‫‪09‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.76‬‬ ‫‪4‬‬ ‫ﻳﺘﻴﺢ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﻓﺮﺹ ﺍﻛﱪ ﳊﺼﺮ ﺣﺎﻻﺕ ﺍﻟﻐﺶ ﰲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‬ ‫‪10‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪0.44‬‬ ‫‪4.03‬‬ ‫ﻧﺘﻴﺠﺔ ﺍﶈﻮﺭ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﺎﻥ ﺑﺎﻹﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪.SPSS‬‬
‫‪ -‬ﺍﻹﺣﺎﻻﺕ ﻭﺍﳌﺮﺍﺟﻊ ‪:‬‬
‫‪ -1‬ﻋﻼﺀ ﺑﻮﻗﻔﺔ‪ .(2022) .‬ﺍﻟﺘﺨﺼﺺ ﺍﻟﻨﻮﻋﻲ ﻟﻠﻤﺮﺍﺟﻊ ﺍﳋﺎﺭﺟﻲ ﻭﺃﺛﺮﻩ ﰲ ﺍﻟﺘﻘﻠﻴﻞ ﻣﻦ ﳐﺎﻃﺮ ﺍﳌﺮﺍﺟﻌﺔ ﻭﺍﻻﺭﺗﻘﺎﺀ ﲜﻮﺩﺓ ﺍﻻﺩﺍﺀ ﺍﳌﻬﲏ‪-‬ﺍﺳﺘﻄﻼﻉ ﺁﺭﺍﺀ ﻋﻴﻨﺔ ﻣﻦ ﺍﳌﻬﻨﻴﲔ‬
‫ﻭﺍﻻﻛﺎﺩﳝﻴﲔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ .‬ﺍ‪‬ﻠﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻟﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻳﺔ‪.120-103 ,(1)9 ,‬‬
‫‪ -2‬ﺑﺎﺳﻮﺩﺍﻥ‪ ,‬ﻳﻮﺳﻒ ﻋﺒﺪ ﺍﷲ‪ ,‬ﻋﺸﻘﻰ‪ & ,‬ﻋﻄﻮﻑ ﻋﻠﻰ‪ .(2017) .‬ﺃﺛﺮ ﲣﺼﺺ ﺍﳌﺮﺍﺟﻊ ﰲ ﺻﻨﺎﻋﺔ ﺍﻟﻌﻤﻴﻞ ﻋﻠﻰ ﺟﻮﺩﺓ ﻋﻤﻠﻴﺔ ﺍﳌﺮﺍﺟﻌﺔ‪ :‬ﺩﺭﺍﺳﺔ ﻣﻴﺪﺍﻧﻴﺔ ﺑﺎﳌﻤﻠﮑﺔ ﺍﻟﻌﺮﺑﻴﺔ‬
‫ﺍﻟﺴﻌﻮﺩﻳﺔ‪ .‬ﳎﻠﺔ ﺟﺎﻣﻌﺔ ﺍﻹﺳﮑﻨﺪﺭﻳﺔ ﻟﻠﻌﻠﻮﻡ ﺍﻹﺩﺍﺭﻳﺔ‪.112-73 ,(1)54 ,‬‬
‫‪3- Sarwoko, I., & Agoes, S. (2014). An empirical analysis of auditor's industry specialization, auditor's‬‬
‫‪independence and audit procedures on audit quality: evidence from indonesia. Procedia-Social and‬‬
‫‪Behavioral Sciences, 164, 271-281.‬‬
‫‪4- Low, K. Y. (2004). The effects of industry specialization on audit risk assessments and audit‐planning‬‬
‫‪decisions. The accounting review, 79(1), 201-219.‬‬
‫‪ -5‬ﺑﺸﺮﻯ ﻓﺎﺿﻞ ﺍﻟﻄﺎﺋﻲ ‪،‬ﺣﺴﲔ ﻓﺨﺮﻱ ﺳﻠﻤﺎﻥ ‪ 2019‬ﺗﺎﺛﲑ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﻌﺮﺍﻗﻴﺔ ﰲ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﳎﻠﺔ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﻟﻌﻠﻮﻡ ﺍﻹﺩﺍﺭﻳﺔ ﳎﻠﺪ ‪25‬‬
‫ﺍﻟﻌﺪﺩ‪ 112‬ﺹ ‪550 529‬‬
‫‪ -6‬ﻋﻤﺮ ﺍﻗﺒﺎﻝ ﺗﻮﻓﻴﻖ ‪ 2015‬ﺩﻭﺭ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﳌﺪﻗﻖ ﺍﳊﺴﺎﺑﺎﺕ ﰲ ﺗﻔﻌﻴﻞ ﺍﻟﻴﺎﺕ ﺣﻮﻛﻤﺔ ﺍﻟﺸﺮﻛﺎﺕ ﺩﺭﺍﺳﺔ ﻣﻴﺪﺍﻧﻴﺔ ﻋﻠﻰ ﻣﻜﺎﺗﺐ ﺍﻟﺘﺪﻗﻴﻖ ﰲ ﺍﻷﺭﺩﻥ ﳎﻠﺔ ﺍﻹﺩﺍﺭﺓ‬
‫ﻭﺍﻻﻗﺘﺼﺎﺩ ﺍ‪‬ﻠﺪ ‪ 38‬ﺍﻟﻌﺪﺩ ‪ 04‬ﺹ ‪252- 232‬‬
‫‪7- Arens, A. A., Best, P., Shailer, G., Fidler, B., Elder, R. J., & Beasley, M. S. (2011). Auditing Assurance‬‬
‫‪Services in Australia: An Integrated Approach. 8th edition. Pearson Australia, NSW 2086‬‬
‫‪ -8‬ﺍﳌﻘﻄﺮﻱ ﻣﻌﺎﺫ ﻃﺎﻫﺮ ﺻﺎﱀ ‪ 2011‬ﺃﳘﻴﺔ ﺍﻟﺘﺨﺼﺺ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺮﺍﺟﻊ ﰲ ﲢﺴﲔ ﺗﻘﺪﻳﺮ ﳐﺎﻃﺮ ﺍﳌﺮﺍﺟﻌﺔ ﳎﻠﺔ ﺟﺎﻣﻌﺔ ﺩﻣﺸﻖ ﻟﻠﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ ‪،‬‬
‫‪ -9‬ﻣﺴﺎﻣﺢ ﳐﺘﺎﺭ ﻟﻘﻮﻳﺮﺓ ‪ 2017‬ﻣﺴﺎﳘﺔ ﺍﻟﺘﺨﺼﺺ ﺍﳌﻬﲏ ﻟﻠﻤﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﲢﺴﲔ ﺟﻮﺩﺓ ﳎﻠﺔ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺼﻨﺎﻋﻲ ﺍ‪‬ﻠﺪ ‪ 3‬ﺍﻟﻌﺪﺩ ‪ 12‬ﺹ ‪.461- 442‬‬
‫‪ -10‬ﻋﻠﻲ ﺍﳉﻨﺪﻱ‪ ،‬ﺕ‪ .‬ﻱ‪ .‬ﻉ‪ .‬ﺍ & ‪.,‬ﺗﺎﻣﺮ ﻳﻮﺳﻒ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ‪ .(2019) .‬ﺃﺛﺮ ﺍﻟﺘﺨﺼﺺ ﺍﻟﺼﻨﺎﻋﻲ ﻟﻠﻤﺮﺍﺟﻊ ﺍﳋﺎﺭﺟﻲ ﻋﻠﻲ ﲢﺴﲔ ﺟﻮﺩﺓ ﺃﺩﺍﺀ ﺍﳌﺮﺍﺟﻌﺔ ﺍﳌﺸﺘﺮﮐﺔ )ﺩﺭﺍﺳﺔ‬
‫ﻣﻴﺪﺍﻧﻴﺔ( ‪.‬ﺍ‪‬ﻠﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻟﻠﺪﺭﺍﺳﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‪), 1‬ﺍﻟﻌﺪﺩ ﺍﻻﻭﻝ( ‪.220-138 ,‬‬
‫‪ -11‬ﻋﻼﺀ ﺑﻮﻗﻔﺔ ‪ ، 2022‬ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ ‪ ،‬ﺹ‪.‬ﺹ ‪120-103‬‬
‫‪ -12‬ﻧﻮﺍﻑ ﻓﺨﺮ ‪ ، 2015‬ﺃﺛﺮ ﺍﻟﺘﺨﺼﺺ ﺍﻟﺼﻨﺎﻋﻲ ﳌﺮﺍﺟﻊ ﺍﳊﺴﺎﺑﺎﺕ ﰲ ﲣﻔﻴﺾ ﺗﻜﻠﻔﺔ ﺃﺩﺍﺀ ﻋﻤﻠﻴﺔ ﺍﳌﺮﺍﺟﻌﺔ‪ ،‬ﺭﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﲑ ﰲ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﺳﻮﺭﻳﺎ‪ :‬ﻛﻠﻴﺔ ﺍﻻﻗﺘﺼﺎﺩ ﺟﺎﻣﻌﺔ‬
‫ﺩﻣﺸﻖ‪ ،‬ﺹ ‪.31‬‬
‫‪ -13‬ﻋﻨﺎﱐ ﻋﺒﺪ ﺍﷲ ‪ 2021‬ﺩﻭﺭ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﺗﻘﻴﻴﻢ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﰲ ﻇﻞ ﻣﻌﻴﺎﺭ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﻭﱄ ﺭﻗﻢ‪ 400‬ﳎﻠﺔ ﺷﻌﺎﻉ ﻟﻠﺪﺭﺍﺳﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍ‪‬ﻠﺪ‪ 05‬ﺍﻟﻌﺪﺩ ‪02‬‬
‫ﺹ‪89‬‬
‫‪ -14‬ﺑﻦ ﻗﻄﻴﺐ ‪ 2016‬ﺍﺛﺮ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﻋﻞ ﺟﻮﺩﺓ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﳏﺎﻭﻟﺔ ﺍﻗﺘﺮﺍﺡ ﳕﻮﺫﺝ ﺍﻣﺜﻞ ﻟﺘﻘﺪﻳﺮ ﳐﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ ﳎﻠﺔ ﺍﺑﻌﺎﺩ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺍ‪‬ﻠﺪ‪ 06‬ﺍﻟﻌﺪﺩ ‪ 02‬ﺹ‪.611‬‬
‫‪ 15‬ﳋﺬﺍﺭﻱ ﻋﺒﺪ ﺍﳉﻠﻴﻞ ‪ 2018‬ﻣﺴﺆﻭﻟﻴﺔ ﺍﳌﺮﺍﺟﻊ ﰲ ﺍﳊﺪ ﻣﻦ ﳐﺎﻃﺮ ﺍﳌﺮﺍﺟﻌﺔ ﺍﳋﺎﺭﺟﻴﺔ ﺩﺭﺍﺳﺔ ﻣﻴﺪﺍﻧﻴﺔ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﳎﻠﺔ ﺍﻟﻌﻠﻮﻡ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻹﺩﺍﺭﻳﺔ ﺍ‪‬ﻠﺪ‪04‬ﺍﻟﻌﺪﺩ‪01‬ﺹ‬
‫‪.136-121‬‬
‫‪16- Fearnley, S., Beattie, V. A., & Brandt, R. (2005). Auditor independence and audit risk: A‬‬
‫‪.reconceptualization. Journal of International Accounting Research, 4(1), 39-71.‬‬
‫‪ -17‬ﺯﻳﻦ ﻳﻮﻧﺲ ‪ 2016‬ﳐﺎﻃﺮ ﻣﻬﻨﺔ ﺍﳌﺮﺍﺟﻌﺔ ﻋﻠﻰ ﺟﻮﺩﺓ ﺍﳌﺮﺍﺟﻌﺔ ﺩﺭﺍﺳﺔ ﲢﻠﻴﻠﻴﺔ ﻻﺭﺍﺀ ﻋﻴﻨﺔ ﻣﻦ ﺍﳌﺮﺍﺟﻌﲔ ﺍﳋﺎﺭﺟﻴﲔ ﰲ ﺍﳉﺰﺍﺋﺮ ﳎﻠﺔ ﺭﺅ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺟﺎﻣﻌﺔ ﺍﻟﺸﻬﻴﺪ ﲪﻪ ﳋﻀﺮ‬
‫ﺍﻟﻮﺍﺩﻱ ﺍﻟﻌﺪﺩ ‪ 11‬ﺹ ‪.365‬‬
‫‪ -18‬ﻣﺮﺷﺪ ﻋﻴﺪ ﺍﳌﺼﺪﺭ‪ 2013 ،‬ﺃﺛﺮ ﳐﺎﻃﺮ ﻣﻬﻨﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻋﻠﻰ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ) ﺩﺭﺍﺳﺔ ﻣﻴﺪﺍﻧﻴﺔ ﻋﻠﻰ ﻣﻜﺎﺗﺐ ﺍﻟﺘﺪﻗﻴﻖ ﰲ ﻗﻄﺎﻉ ﻏﺰﺓ(‪ ،‬ﺭﺳﺎﻟﺔ ؛ ﻣﺎﺟﺴﺘﲑ‪ ،‬ﻏﲑ ﻣﻨﺸﻮﺭﺓ‪،‬‬
‫ﺍﳉﺎﻣﻌﺔ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﻏﺰﺓ‪ ،‬ﻓﻠﺴﻄﲔ‪ ،‬ﺹ‪ 33‬ﺑﺘﺼﺮﻑ‬
‫‪19- International Auditing and Assurance Standards Board (IAASB), Handbook of International Quality‬‬
‫‪Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, Vol :01, New York,‬‬
‫‪2017.‬‬
‫‪20- Nikolovski, P., Zdravkoski, I., Menkinoski, G., Dicevska, S., & Karadjova, V. (2016). The concept of‬‬
‫‪audit risk. International Journal of Sciences: Basic and Applied Research (IJSBAR), 27(1), 22-31.‬‬
‫‪21-‬‬ ‫‪https://www.iaasb.org/publications/isa-315-revised-2019-identifying-and-assessing-risks-material-‬‬
‫‪misstatement.‬‬
‫‪ -22‬ﻋﻤﲑﺵ ﺍﳝﺎﻥ ‪ ، 2021‬ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ‪ ،‬ﺹ‪.140‬‬
‫‪ -23‬ﻫﺪﻯ ﺧﻠﻴﻞ ﺇﺑﺮﺍﻫﻴﻢ ﺍﳊﺴﻴﲏ ‪ ،‬ﻣﺴﻮﺅﻟﻴﺔ ﻣﺮﺍﻗﺐ ﺍﳊﺴﺎﺑﺎﺕ ‪،‬ﳎﻠﺔ ﻛﻠﻴﺔ ﺑﻐﺪﺍﺩ ﻟﻠﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳉﺎﻣﻌﺔ ‪،‬ﻛﻠﻴﺔ ﺑﻐﺪﺍﺩ ﻟﻠﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ‪،‬ﺍﻟﻌﺪﺩ‪، 28‬ﺍﻟﻌﺮﺍﻕ ‪.2011‬‬
‫‪ -24‬ﺍﺷﺮﻑ ﳏﻤﺪ ﺇﺑﺮﺍﻫﻴﻢ ﻣﻨﺼﻮﺭ ﻭﺍﺧﺮﻭﻥ ﻣﺒﺎﺩﺉ ﺍﳌﺮﺍﺟﻌﺔ ﰲ ﺿﻮﺀ ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﺟﻬﺎﺯ ﻧﺸﺮ ﻭﺗﻮﺯﻳﻊ ﺍﻟﻜﺘﺎﺏ ﺍﳉﺎﻣﻌﻲ –ﺟﺎﻣﻌﺔ ﺣﻠﻮﺍﻥ‪.‬‬
‫‪ ‬‬
‫‪ ‬‬

‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬ ‫‪- 340 -‬‬

 ‫‪EISSN: 2602-5183 * PISSN: 1033-2437‬‬ ‫ﺍﻟﻤﺠﻠﺩ‪ ،09 :‬ﺍﻟﻌﺩﺩ‪ ،(2023) 01:‬ﺹ‪.‬ﺹ‪341-331 .‬‬ ‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬

‫‪APA‬‬
‫‪ ‬‬
‫ﻟﻠﻤﺪﻗﻖ‪ ‬ا ﺎر واﺛﺮﻩ ا ﺪ ﻣﻦ ﻣﺨﺎﻃﺮ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﻣﺠﻠﺔ اﻟﺪراﺳﺎت‬
‫‪‬‬ ‫ﻣﺼﻄﻔﻰ ﻛﻮ ‪ ،‬ﻓﺆاد ﺻﺪﻳﻘﻲ )‪ ،(2023‬اﻟﺘﺨﺼﺺ اﳌ‬
‫ﻗﺘﺼﺎدﻳﺔ اﻟﻜﻤﻴﺔ‪ ،‬اﳌﺠﻠﺪ ‪) 09‬اﻟﻌﺪد ‪ ،(01‬ا ﺰاﺋﺮ‪ :‬ﺟﺎﻣﻌﺔ ﻗﺎﺻﺪي ﻣﺮ ﺎح ورﻗﻠﺔ‪ ،‬ص‪.‬ص ‪341-331‬‬

‫ﻳﺘﻢ ﺍﻻﺣﺘﻔﺎﻅ ﲝﻘﻮﻕ ﺍﻟﺘﺄﻟﻴﻒ ﻭﺍﻟﻨﺸﺮ ﳉﻤﻴﻊ ﺍﻷﻭﺭﺍﻕ ﺍﳌﻨﺸﻮﺭﺓ ﰲ ﻫﺬﻩ ﺍ‪‬ﻠﺔ ﻣﻦ ﻗﺒﻞ ﺍﳌﺆﻟﻔﲔ ﺍﳌﻌﻨﻴﲔ ﻭﻓﻘﺎ ﻟـ ﺭﺧﺼﺔ ﺍﳌﺸﺎﻉ ﺍﻹﺑﺪﺍﻋﻲ ﻧ‪‬ﺴﺐ‬
‫ﺍﳌﹸﺼﻨ‪‬ﻒ ‪ -‬ﻏﲑ ﲡﺎﺭﻱ ‪ -‬ﻣﻨﻊ ﺍﻻﺷﺘﻘﺎﻕ ‪ 4.0‬ﺩﻭﱄ )‪.(CC BY-NC 4.0‬‬
‫ﳎﻠﺔ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻤﻴﺔ ﻣﺮﺧﺼﺔ ﲟﻮﺟﺐ ﺭﺧﺼﺔ ﺍﳌﺸﺎﻉ ﺍﻹﺑﺪﺍﻋﻲ ﻧ‪‬ﺴﺐ ﺍﳌﹸﺼﻨ‪‬ﻒ ‪ -‬ﻏﲑ ﲡﺎﺭﻱ ‪ -‬ﻣﻨﻊ ﺍﻻﺷﺘﻘﺎﻕ ‪ 4.0‬ﺩﻭﱄ‬
‫)‪.(CC BY-NC 4.0‬‬

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