دور قانون (ساربنيز-أوكسلي) في رفع كفاءة مهنة التدقيق الخارجي

Abstract

The Law of Oxley, which was issued in 2002 the most important law to regulate the business in the United States since the issuance of the Securities Law for the year 1933 to 1934 in the light of occurrence failures of the accounting and financial scandals of some companies, American, it contains items of interest to remove the external risks and uncertainties faced by accountants practitioners of the profession in fulfilling the accounting and auditing of its objectives.

         Complying with the law and instructions Oxley corollary is the cornerstone in building the financial information useful and reliable data in the form of financial disclosure appropriate offset for the benefit of internal and external users, so this law will find a positive impression on the profession of accounting and auditing.
          Find addresses the most important criteria of this law and its role in raising the efficiency of the external audit profession in the long term. The research found many conclusions as the following:                                                                  
• It has strengthened control over the audit firms and the prevention of    collusion with the management.                                             
• Reduce risk in the absence of misappropriations and irregularities detected in a timely manner and thus reduce the size and cases of financial irregularities.
• It's a tool for balance in the relationship between auditors and senior management and audit committees in companies.