الفهرس يوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The importance of research in the following:
1 - increase the demand for services other than audit by the External Auditor to meet the needs of business enterprises in order to achieve its objectives, and meet the global changes and challenges and will have to provide services other than auditing the growth of the Office of Audit and other benefits to help him perform the audit efficiently.
2 - the lack of attention the decision of the customer acceptance of both scientific and practical, despite the importance of this resolution to the success of the review process and maintain the profession’s reputation and confidence in, it is scientifically there is a dearth of studies that addressed the decision to accept the client and the influencing factors such as services other than audit, particularly in the Egypt, the practice has reached one of the results of field studies in Egypt that the decision to accept the client relies on personal relationships and social development (1).
3 - the importance of achieving balance between the benefits that accrue to the references when submitting the non-audit services to audit clients and at the same time reduce the threat to independence when providing such services through the use of mechanisms for the protection of Independence