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63/5000 The risks of the global financial crisis and the position of the profession External audit them | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 98, 2018, Pages 245-263 | ||
| Author | ||
| Jawad Kazem Falkh | ||
| Abstract | ||
| M many economists and financial attributed the cause of the global financial crisis to lax governance mechanisms, particularly in financial institutions as well as expand the use of fair value in the financial statements are prepared significantly Through the use of personal judgment also greatly reflected this crisis on the profession of external audit (audit ) through Tzaz confidence among some in the value-added generated by services external audit with a lack of criteria for external audit and the organization of the profession and concentrated research problem in answering theory about the causes of the global financial crisis and the impact of the crisis on the profession of the external audit and have reached search many of the conclusions most important is that there are shortcomings in the audit profession outside in the field of non-application of the standard of independence and the weakness of the behavioral aspects and ethical and model risk and user research found to many of the recommendations the most important emphasis on the need to apply the criterion of independence and attention to aspects of moral and behavioral profession external audit and quality | ||
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