Audit Program proposal on investments in associates

Abstract

That the accounts observers play a vital role in the democratization of confidence of financial information which serve several parties including investors, That help them in making investment decisions Featuring the performance of the audit of high quality, in order to reach that quality in performance must be the adoption of the program of the audit of investments in associates guide for Squeamish to contribute to the completion of the supervisory work efficiently and effectively the appropriate time and in the quality of the supervisory work, As the research aims to identify the the investments in associates in accounting thought and the review of the role of the observers of the accounts in the scrutiny of investments in associates and the appointment of the needs of the audit that could meet the proposed model (Audit program), and reached the two researchers to the conclusions of the most important of which are: Not audit program adopted by the regulatory bodies commensurate and privacy of investments in in associates, which affect the quality of the supervisory work, accumulated provided a set of recommendations, the most important of which are: The need to develop programs of scrutiny and the adoption of the proposed program to help raise the quality of the supervisory work and meet the need for local environment.