الفهرس 
الفصل الأول: دراسة تحليلية للتهديدات التي تحد من التزام مراقبي حسابات الشركات العامة بمبادئ الممارسة المهنيةيوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 226 |  |  |
| | | from | 226 | | |
المستخلص
The distinguish mark of the audit profession is to accept the responsibility to work for the public interest, and accountants of public companies in the exercise of the auditing profession faces many threats that impede their commitment to the principles of professional practice, thus hurting the public interest. Therefore, the researcher of this research was aimed at providing a conceptual framework to safeguard the auditors of public companies from the threats of non-compliance to the principles of professional practice.
The researcher in this research concentrate on the basic principles of professional practice, which is the integrity, objectivity, professional competence and due care, confidentiality and professional conduct, as well as the failures of accounting in the absence of commitment to these principles, the most important of them Enron and WorldCom.
As well as the researcher dealt with the threats that hinder the auditors of public companies from compliance with the principles of professional practice, which is five main groups, according to the ethics code issued by the International Federation of Accountants, namely:
1-self-interest threats.
2-self-review threats.
3-advocacy threats.
4-familarity threats.
5-intimidation threats.
also a researcher provide many examples of these groups, such as accepting new customers and retain existing customers, accept auditing engagement, the pressure of the time budget, auditor character, and marketing of professional services.
The researcher also concentrate on safeguards from those threats ,that on different levels , as there are safeguard arise from the profession and legislation as sarbances-oxley, audit committees, corporate governance, the development of the scientific program for preparation of auditors, and professional education related to information technology, and other safeguards, also there are safeguards in the practice environment, both at the level of the audit office, such as quality control, or at the level of audit client, such as the existence of an organizational structure for the governance of the client.
The researcher shows conceptual framework to apply this safeguards according to ethics issued by the International Federation of Accountants (IFAC) by requiring the auditor to identify the threat, and assess the significant of this threat, if the threat was material, he must apply the appropriate safeguard to get rid of the threat or reduce it to an acceptable level, and in the absence of the ability to apply appropriate safeguard, the auditor must apologize for providing the service.
The researcher conducted a study applied to the Egyptian environment to test the correctness of major hypotheses underlying the research, identify the main threats that hinder the auditors of public companies from compliance with the principles of professional practice in the Arab Republic of Egypt, as well as identify the most important safeguards from these threats on the level of the profession, legislation , and on the level of the professional practice environment (audit office level, audit client level) in the Arab Republic of Egypt.