لجان التدقيق من منظورالحوكمة المؤسسية للمصارف وإمكانية تفعيل دورها في التدقيق المشترك (دراسة مقارنة)

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

CC BY-NC-ND 4. 0. e-ISSN: 2520-789X
1079https://doi.org/10.25007/ajnu.v10n1a
203





FRC




FRC



 
.1

         


 
 
.2

1.2

1.1.2





       

  
           


     



         
FRC

        
   

 

2.1.2


 
   
   



204
 

         

3.1.2


 
 


 


 

4.1.2


  FRC
        


          

     

      

5.1.2

 


 
       

 

           

2.2

        


 
•        
    

   


  



• 
           
        
       

 



 
• Green 
 


205
  


       

•  Waweru and Kamau
  




      
        

• Ghafran and O'Sullivan 
       



 
         

        

   
     


        


 

.3
          

   
  
      










Goddard and Masters







Goddard and Masters,2000:358




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FRCFRC,2018:10-11
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
.4





1.4
          
    
CadburyGilbertson and
Herron, 2014:5
        








CadburyFRC,2018:1

1
     
         FRC
(Financial Reporting Council)
 Guidance on Audit Committees 


207

       
FRC


FRC,2016:1
2.4


          
   
      

  


         

2


       

 




3





• 

• 

4



o 
5

o 
6

.5


FRC  


 

7



      FRC    

 
FRCFRC
          

        

1.5


 FRC
- 

8


- 
      

- 



208
- 


 

 

    



- 












 

          

  
9
      

 





FRC

 :1
- 


-   FRC     


         


    



2.5

 FRC



- 
-      

- 


209
- 
- 




- 

-         

10


- 
  

11


 


- 
- 
- 
- 
-           




FRC

- 


-           



- 

3.5

 FRC

12


- 



13
      



- 
     

   
  




- 




- 

- 

         
     



210
-       

        



 

- 
         



- 


- 
       


 


 
- 



- 


14

          

    

       



   

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




          
      



       
       
        
      
  

       
        






 


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
        


 



        


-  
 
       
 
    

       
     
 

-   


         


 



FRC
  
       

FRC 

   
 

      FRC 

        




  


       
        

-          
   
 




- 

  



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        
 

▪ 

▪        
IFRS


▪        


   
 
       





 
        
  


 


- 

 



- 
      
  

- 
      






   



-   


16


 
 
FRC




- 


        



213
 

       


-          

-  
 
        
  


-      
 

- 
     



        
   


       



   






 



 :1

FRC





































































































4.5






214

17

 
 



 :2






 
1 




 

  
 
  
  
  


  
  
  
 


  





 
 
 

2 



  

   
  



  

   
  
 

3 

 



   
 
 

   
  



  

   
  
 
  

4 




 
  
  


 
  
  


   
    

 
  



5 











 
 

 



  
  




 





 
 


 

 


 

6 















 

 
 
 
 
  
 

 
 
 
 
 
 
 




  

   
  
 

7 



   
  


   
  



  

   
  
 

 
  


1  

   
  




 




 



  



 
 


2 
  

   
  


   
  



  

   
  
 

 


1  
   
  
 
 
 
 




 
  
 
 
 




 
  
 
 
 



  

   
 
 



 
 


 
 
 


          


   


 


- 


 



-         






215
- -

FRC

- 
        

 

 

 

     
       

           

  
 


.6
(Stewart and Munro)

 (Stewart and Munro,
2007: 55) 


 

 
Abbott and Parker,
2000:47


1.6


 
 



ISCAInstitute of Singapore
Chartered Accountants 

ISCA,
2015:4



Ratzinger-
Sakel et al.,2012:11-15

 
- 

- 
-       

- 





- 
-        



216
 
- 
- 
- 



McCance
PwCPricewaterhouse
CoopersKPMG
Deloitte
18
PwC



 Grant ThorntonMazarsGrant
Thornton


FTSE 350
19
Mazars



20
, 2019McCance 
2.6


• 


• 

• 

• 





• 

•  


• 
 

• 

• 


FRC
   
      

          





 
  



217
 
 

         

 
 
   
 

 


 
 

 
        

 

 

 


         

         
   
 
 
  


   

.7
1.7


• 

         

• 
         
 
  
       


         
          

•   




• 
       

•       

• 



218
• 
         

         
      
        

• 
 




• 
     
         



•   



• 
         
       
 


• 
           

• 




• 

   

        

•        


 
       

        

 

• 



        

.8
1.8
1.1.8


219
1 
2 
3 
4   

2.1.8
1  

   

3.1.8
1 


2            


3 


4 
    

5 
         

4.1.8
1          

2          

3          

4 
5 
6 
7 
5.1.8
1 





2.8
8.2.1 Periodicals & Researches
1. Abbott, Lawrence J. and Parker, Susan, "Auditor Selection and
Audit Committee Characteristics", AUDITING: A Journal of
Practice & Theory, Vol. (19), No. (2), 2000.
2. Ghafran, Chaudhry and O'Sullivan, Noel, " The Governance
Role of Audit Committees: Reviewing a Decade Evidence",
International Journal of Management Reviews, Vol. (15), No.
(4), 2013.
3. Gilbertson, David and Herron, Terri, "Including Audit
Regulation in the Accounting Curriculum", Research in
Accounting Regulation, No. (26), 2014.
4. Goddard, Andrew and Masters, Carol, "Audit Committees,
Cadbury Code and audit fees: an empirical analysis of UK
companies", Managerial Auditing Journal, Vol. 15, No. 7,2000.
5. Green, Duncan L., "Canadian Audit Committees and their
Contribution to Corporate Governance", Journal of International
Accounting, Auditing and Taxation, Vol. (3), No. (2), 1994.
6. Stewart, Jenny and Munro, Lois, " The Impact of Audit
Committee Existence and Audit Committee Meeting Frequency
on the External Audit: Perceptions of Australian Auditors",
International Journal of Auditing, No. (11), 2007.
8.2.2 Reports & Professional Issues
1. FRC, Guidance on Audit Committees, The Financial Reporting
Council limited, U.K, 2016.
2. FRC, The UK Corporate Governance Code, The Financial
Reporting Council limited, U.K, 2018.
3. ISCA, Audit Guidance Statement No.10 "Joint Audits",
Singapore, 2015.
4. Ratzinger-Sakel, N., Audousset-Coulier, S., Kettunen, J., and
Lesage, C., " What Do You Know About Joint Audit", The
Institute of Chartered Accountants of Scotland, 2012.
8.2.3 Books
1. Waweru, Nelson M. and Kamau, Riro G.,"Audit Committees
and Corporate Governance in a Developing Country",
ATKINSON: Faculty of Liberal and Professional Studies, 2004.
8.2.4 Internet
1. McCance, Danny,"UK’s largest firms divided on joint audits",
Available at: https://economia.icaew.com/news/january-
2019/uks-largest-firms-divided-on-joint-audits, Accessed:
19/1/2020, 2019.



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.7
1


2


3


4

External Auditor
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

6


7
  

8
FTSE 350 
9
     
     

10

11

12

13

14

15

16
 
17



18
Big FourKPMG 

19
FTSE
20
