74 -57 ‫ ﺹ‬- ( 2019 ،‫( ) ﺟﻮﺍﻥ‬01) ‫( – ﺍﻟﻌﺪﺩ‬20)‫ﺍﳴﺠﻠﺪ‬ 1‫ ﺟﺎﻣﻌﺔ ﺑﺎﺗﻨﺔ‬،‫ﻣﺠﻠﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻹﻧﺴﺎﻧﻴﺔ‬

ISSN 1111-5149 /E.ISSN 2430-2588

‫ﺩﻭﺭ ﺍﳴﻨﻈﻤﺎﺕ ﺍﳴﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﳲ ﺗﻄﻮﻳﺮ ﺍﳴﻬﻨﺔ‬

Role of international professional organizations for review in the
development of the audit profession
[email protected] ،‫ ﺟﺎﻣﻌﺔ ﺍﻟﻤﺴﻴﻠﺔ‬1 ‫ﺍﻷﺧﻀﺮ ﻟﻘﻠﻴﻄﻲ‬
[email protected] ،‫ﻟﺤﺴﻦ ﺩﺭﺩﻭﺭﻱ ﺟﺎﻣﻌﺔ ﺑﺴﻜﺮﺓ‬
24-05-2019 :‫ﺗﺎرﯾﺦ اﻟﻘﺒﻮل‬ 2019-05-20 ‫ﺗﺎرﯾﺦ اﻟﻤﺮاﺟﻌﺔ‬ 13-05-2019 :‫ﺗﺎرﯾﺦ اﻻﺳﺘﻼم‬
‫ ﻫﺪﻑ ﺍﻟﺒﺤﺚ ﺍﻟﻰ ﺩﺭﺍﺳﺔ ﻣﻌﺮﻓﺔ ﺩﻭﺭ ﻣﺨﺘﻠﻒ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﻤﻬﻨﻴﺔ ﺍﻟﻤﺸﺮﻓﺔ ﻋﻠﻰ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ‬:‫ﻣﻠﺨّﺺ‬
‫ﻓﻲ ﺗﻄﻮﻳﺮﻫﺎ ﻭﺩﺭﺍﺳﺔ ﺑﻌﺾ ﺍﻟﺘﺠﺎﺭﺏ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺘﻨﻈﻴﻢ ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺑﺎﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺃﻫﻢ ﺍﻟﺘﻨﻈﻴﻤﺎﺕ‬
‫( ﻭﻣﺠﻠﺲ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﺘﺄﻛﻴﺪ‬IFAC)‫ﺍﻟﻤﻬﺘﻤﺔ ﺑﻤﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﻣﻨﻬﺎ ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ‬
‫ ﻓﻌﻠﻰ ﺍﻟﺼﻌﻴﺪ ﺍﻟﺪﻭﻟﻲ ﻳﻼﺣﻆ ﺃﻥ ﺍﻟﺘﻄﻮﺭﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻌﺒﺖ ﺩﻭﺭﺍ ﺃﺳﺎﺳﻴﺎ ﻓﻲ ﺗﻨﻈﻴﻢ‬.(IAASB) ‫ﺍﻟﺪﻭﻟﻲ‬
‫ ﻓﺒﺪ ﺍﻟﺤﺮﺏ‬،‫ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻟﺪﻭﻟﻲ ﻣﻦ ﺧﻼﻝ ﺇﻳﺠﺎﺩ ﻧﻮﻉ ﻣﻦ ﺍﻟﺘﻮﺍﻓﻖ ﻓﻲ ﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﻤﻬﻨﻴﺔ‬
‫ﺍﻟﻌﺎﻟﻤﻴﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻭﺑﺪﺍﻳﺔ ﻇﻬﻮﺭ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﻤﺘﻌﺪﺩﺓ ﺍﻟﺠﻨﺴﻴﺎﺕ ﻛﺎﻥ ﻣﻦ ﺑﻴﻦ ﺃﻫﻢ ﻧﺘﺎﺝ ﻟﻠﺠﻬﻮﺩ ﺍﻟﺪﻭﻟﻴﺔ ﺇﻧﺸﺎﺀ‬
‫ﺍﻟﻠﺠﻨﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻘﻮﺍﻋﺪ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﻭﻟﺠﻨﺔ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺘﺎﺑﻌﺔ ﻟﻼﺗﺤﺎﺩ‬
.‫ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ‬
‫ﻭﻗﺪ ﺧﻠﺺ ﺍﻟﺒﺤﺚ ﺇﻟﻰ ﺃﻥ ﺗﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻳﻬﺪﻑ ﺇﻟﻰ ﺗﺤﻘﻴﻖ ﺍﻟﻨﻤﻮ ﻭﺍﻻﺳﺘﻘﺮﺍﺭ ﻋﺒﺮ ﺍﻗﺘﺼﺎﺩﻳﺎﺕ‬
‫ ﻣﻊ ﺿﺮﻭﺭﺓ ﺍﻟﺤﺼﻮﻝ ﻋﻠﻰ ﻣﺠﻤﻮﻋﺔ ﻣﻌﺎﻳﻴﺮ ﺩﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﺗﻜﻮﻥ ﻣﺼﺎﺣﺒﺔ‬،‫ﺍﻟﻌﺎﻟﻢ ﻭﺗﺤﻘﻴﻖ ﺍﻟﺘﻘﺎﺭﺏ ﺑﻴﻨﻬﺎ‬
‫ ﺑﺎﻹﺿﺎﻓﺔ ﻷﻫﻤﻴﺔ ﻭﺟﻮﺩ ﺗﻨﻈﻴﻢ ﻣﻬﻨﻲ ﻳﻌﻤﻞ ﻋﻠﻰ ﺃﻥ‬،‫ﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﻓﻲ ﻧﻔﺲ ﻣﺴﺘﻮﺍﻫﺎ‬
.‫ﺗﺤﻘﻖ ﺍﻟﻤﻬﻨﺔ ﻟﻨﻔﺴﻬﺎ ﺍﻟﻮﺟﻮﺩ ﺍﻟﺸﺮﻋﻲ‬
.‫ ﻣﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ‬،‫ ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ‬،‫ﺍﻟﻤﺮﺍﺟﻌﺔ‬:‫ﺍﻟﻜﻠﻤﺎﺕ ﺍﻟﻤﻔﺘﺎﺣﻴﺔ‬
Abstract: The aim of the study is to determine the role of various professional
organizations supervising the auditing process and developing some of the
experiences related to the organization of the audit profession, focusing on two of the
most important organizations concerned with the auditing profession which are: the
International Federation of Accountants (IFAC) and the International Auditing and
Assurance Standards Board (IAASB). At the international level, it is noted that
economic developments have played a key role in regulating the profession of
auditing through the creation of some kind of compatibility in professional practices.
The Second World War and the emergence of multinational companies was one of the
most important outcomes of the international efforts, International Accountants and
Audit Standards Committee of the International Federation of Accountants. The
research found that the development of the auditing profession aims to achieve growth
and stability across the world's economies and to bring them closer together with the
need to obtain a set of international auditing standards that accompany international
accounting standards at the same level. The beneficiaries’ recognition of the role of
the profession importance is an essential step for professionals to respond to the
environmental requirements.
Keywords: Audit, International Federation of Accountants, International Standards
on Auditing

‫ اﻟﻤﺆﻟﻒ اﻟﻤﺮﺳﻞ‬-1

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 ‫ﺩﻭﺭ ﺍﳴﻨﻈﻤﺎﺕ ﺍﳴﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﳲ ﺗﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﳴﺮﺍﺟﻌﺔ‬

‫ﻣﻘﺪﻣﺔ‪:‬‬
‫ﻣﻊ ﻇﻬﻮﺭ ﺍﻟﻌﻮﻟﻤﺔ ﻭﺗﺤﺮﻳﺮ ﺍﻟﺘﺠﺎﺭﺓ ﺍﻟﺨﺎﺭﺟﻴﺔ ﻭﻛﺒﺮ ﺍﻟﺸﺮﻛﺎﺕ ﺃﺻﺒﺢ ﺍﻟﺘﻔﻜﻴﺮ ﻓﻲ ﺇﻳﺠﺎﺩ‬
‫ﺃﺳﺲ ﻭﻗﻮﺍﻋﺪ ﻟﻤﻤﺎﺭﺳﺔ ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺗﺘﻤﺜﻞ ﻓﻲ ﺇﻳﺠﺎﺩ ﻣﻌﺎﻳﻴﺮ ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺑﺤﻴﺚ‬
‫ﺗﻜﻮﻥ ﻣﻘﺒﻮﻟﺔ ﻋﻤﻮﻣﺎ ﻭﻣﺘﻌﺎﺭﻓﺎ ﻋﻠﻴﻬﺎ ﺩﻭﻟﻴﺎ‪ ،‬ﻟﻀﻌﻒ ﺑﻌﺾ ﺍﻟﻤﻌﺎﻳﻴﺮ ﻣﺤﻠﻴﺎ ﺃﻭ ﺇﻗﻠﻴﻤﻴﺎ ‪ ،‬ﻛﻤﺎ‬
‫ﺃﻭﺟﺐ ﻭﺟﻮﺩ ﻫﻴﺌﺎﺕ ﺗﺸﺮﻑ ﻋﻠﻰ ﺗﻄﺒﻴﻖ ﺗﻠﻚ ﺍﻟﻤﻌﺎﻳﻴﺮ ﻭﺗﻬﺘﻢ ﺑﺎﺳﺘﺤﺪﺍﺛﻬﺎ ﻭﻓﻖ ﻣﺘﻄﻠﺒﺎﺕ‬
‫ﺍﻟﺒﻴﺌﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻠﻰ ﺍﻟﻤﺴﺘﻮﻯ ﺍﻟﺪﻭﻟﻲ‪ ،‬ﺑﺤﻴﺚ ﺗﺨﺪﻡ ﻛﻞ ﻣﻦ ﻟﻪ ﺻﻠﺔ ﺑﺎﻟﻤﺮﺍﺟﻌﺔ‪ ،‬ﺣﻴﺚ‬
‫ﻳﺘﻤﺜﻞ ﺍﻟﻬﺪﻑ ﺍﻷﺳﺎﺳﻲ ﻟﻠﻤﺮﺍﺟﻌﺔ ﻓﻲ ﺇﺑﺪﺍﺀ ﺭﺃﻱ ﻓﻨﻲ ﻭﻣﺤﺎﻳﺪ ﺣﻮﻝ ﻣﺪﻯ ﺻﺪﻕ ﻭﻋﺪﺍﻟﺔ‬
‫ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ‪ ،‬ﻭﻟﻀﻤﺎﻥ ﻧﺠﺎﺡ ﺍﻟﻌﻤﻞ ﺍﻟﻤﻬﻨﻲ ﺃﺻﺒﺢ ﻣﻦ ﺍﻟﻀﺮﻭﺭﺓ ﻭﺟﻮﺩ ﺗﻨﻈﻴﻢ ﻳﺠﻤﻊ‬
‫ﺍﻷﻋﻀﺎﺀ ﺍﻟﻤﻤﺎﺭﺳﻴﻦ ﻟﻠﻤﻬﻨﺔ ﻭﻳﺸﺮﻑ ﻋﻠﻰ ﺷﺆﻭﻥ ﺍﻟﻌﻤﻞ ﺍﻟﻤﻬﻨﻲ ﺑﺤﻴﺚ ﻳﻌﺘﺒﺮ ﺗﻨﻈﻴﻢ‬
‫ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺃﺣﺪ ﺍﻟﻤﻘﻮﻣﺎﺕ ﺍﻷﺳﺎﺳﻴﺔ ﻹﻧﺠﺎﺡ ﻫﺬﺍ ﺍﻟﻌﻤﻞ ﻭﻓﻲ ﺇﺭﺳﺎﺀ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺑﺤﻴﺚ‬
‫ﺗﻜﻮﻥ ﻣﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ ‪.‬‬
‫ﻭﻗﺪ ﻟﻌﺒﺖ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﻤﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺩﻭﺭﺍ ﻣﻬﻤﺎ ﻓﻲ ﺗﻄﻮﻳﺮ ﺍﻟﺠﻮﺍﻧﺐ‬
‫ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﻟﻤﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺍﻟﻰ ﺗﻌﺰﻳﺰ ﺍﻟﻤﻬﻨﺔ ﻭﺇﻋﻄﺎﺋﻬﺎ ﺍﻟﻤﻮﻗﻊ ﺍﻟﺨﺎﺹ‬
‫ﺑﻬﺎ ﺑﻬﺪﻑ ﺧﺪﻣﺔ ﺍﻟﻤﺼﻠﺤﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺗﻌﺰﻳﺰﻫﺎ ﻋﻠﻰ ﻧﻄﺎﻕ ﺩﻭﻟﻲ‪ ،‬ﺑﻬﺪﻑ ﺗﻄﻮﻳﺮ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺍﻹﻗﻠﻴﻤﻴﺔ‪ ،‬ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﻻﺳﺘﻤﺮﺍﺭ ﻓﻲ ﺇﺻﺪﺍﺭ ﻭﺗﻄﻮﻳﺮ ﻣﻌﺎﻳﻴﺮ‬
‫ﺗﻘﻨﻴﺔ ﻭﻋﻠﻤﻴﺔ ﺗﻤﺘﺎﺯ ﺑﺎﻟﺠﻮﺩﺓ ﺍﻟﻌﺎﻟﻴﺔ ﺑﺎﻹﺿﺎﻓﺔ ﺇﻟﻰ ﺇﺿﻔﺎﺀ ﺍﻟﻤﺰﻳﺪ ﻣﻦ ﺍﻟﻤﺼﺪﺍﻗﻴﺔ ﻋﻠﻰ‬
‫ﻣﺨﺘﻠﻒ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ‪.‬‬
‫‪ -1‬ﺇﺷﻜﺎﻟﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﻣﻦ ﺧﻼﻝ ﻣﺎ ﺳﺒﻖ‪ ،‬ﻳﻤﻜﻦ ﺻﻴﺎﻏﺔ ﺍﻟﺴﺆﺍﻝ ﺍﻟﺮﺋﻴﺴﻲ ﺍﻟﺘﻲ ﺗﺄﺗﻲ ﻫﺬﻩ ﺍﻟﻮﺭﻗﺔ ﺍﻟﺒﺤﺜﻴﺔ‬
‫ﻟﻺﺟﺎﺑﺔ ﻋﻠﻴﻪ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫ﻓﻴﻢ ﻳﺘﻤﺜﻞ ﺩﻭﺭ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﻤﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﻓﻲ ﺗﻄﻮﻳﺮ ﺍﻟﻤﻬﻨﺔ؟‬
‫‪ -2‬ﺃﻫﻤﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﻳﺴﺘﻤﺪ ﻣﻮﺿﻮﻉ ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﺃﻫﻤﻴﺘﻪ ﻣﻦ ﺧﻼﻝ ﻣﻌﺮﻓﺔ ﺩﻭﺭ ﻣﺨﺘﻠﻒ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﻤﻬﻨﻴﺔ‬
‫ﺍﻟﻤﺸﺮﻓﺔ ﻋﻠﻰ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻓﻲ ﺗﻄﻮﻳﺮﻫﺎ ﻭﺩﺭﺍﺳﺔ ﺑﻌﺾ ﺍﻟﺘﺠﺎﺭﺏ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺘﻨﻈﻴﻢ‬
‫ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺑﺎﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺃﻫﻢ ﺍﻟﺘﻨﻈﻴﻤﺎﺕ ﺍﻟﻤﻬﺘﻤﺔ ﺑﻤﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ‬
‫‪ -3‬ﻣﻨﻬﺞ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﺍﻋﺘﻤﺪﺕ ﺍﻟﺪﺍﺭﺳﺔ ﻟﺒﻠﻮﻍ ﻫﺪﻓﻬﺎ ﻋﻠﻰ ﺍﻟﻤﻨﻬﺞ ﺍﻟﻮﺻﻔﻲ ﺍﻟﺘﺤﻠﻴﻠﻲ ﺍﻟﺬﻱ ﻳﻘﻮﻡ ﺑﺠﻤﻊ‬
‫ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻭﺗﺤﻠﻴﻠﻬﺎ ﻭﻣﻦ ﺛﻢ ﺍﺳﺘﺨﻼﺹ ﺍﻟﻨﺘﺎﺋﺞ‪.‬‬

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‫ﺍﻷﺧﻀﺮ ﻟﻘﻠﻴﻄﻲ ‪ -‬ﻟﺤﺴﻦ ﺩﺭﺩﻭﺭﻱ‬

‫‪ -4‬ﺗﻘﺴﻴﻤﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﺴﺆﺍﻝ ﺍﻟﺮﺋﻴﺴﻲ ﺍﻟﻤﻄﺮﻭﺡ ﺗﻢ ﺗﻘﺴﻴﻢ ﺍﻟﺪﺭﺍﺳﺔ ﺇﻟﻰ ﺍﻟﻤﺤﺎﻭﺭ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﻣﺪﺧﻞ ﻋﺎﻡ ﺣﻮﻝ ﺍﻟﻤﺮﺍﺟﻌﺔ‪،‬‬ ‫‪-‬‬
‫ﻧﻄﺎﻕ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ‪،‬‬ ‫‪-‬‬
‫ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﻤﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ‪.‬‬ ‫‪-‬‬
‫‪ .1‬ﻣﺪﺧﻞ ﻋﺎﻡ ﺣﻮﻝ ﻟﻠﻤﺮﺍﺟﻌﺔ‬
‫ﺍﻟﻬﺪﻑ ﺍﻟﺮﺋﻴﺴﻲ ﻟﻨﺠﺎﺡ ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻓﻲ ﺃﻱ ﺑﻠﺪ ﻳﻌﺘﻤﺪ ﻋﻠﻰ ﺃﺳﺎﺱ ﻭﺟﻮﺩ ﺍﻟﺜﻘﺔ‬
‫ﺑﻴﻦ ﻃﺎﻟﺒﻲ ﺍﻟﺨﺪﻣﺔ ﻭﻋﺎﺭﺿﻴﻬﺎ‪ ،‬ﻓﺮﻏﻢ ﻭﺟﻮﺩ ﺍﻟﺘﻌﺎﺭﺽ ﺑﻴﻦ ﻣﺼﺎﻟﺢ ﻛﻞ ﻫﺬﻩ ﺍﻷﻃﺮﺍﻑ‬
‫ﻳﺒﻘﻰ ﺍﻟﻬﺪﻑ ﺍﻟﺮﺋﻴﺴﻲ ﻟﻤﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻫﻮ ﺇﺑﺪﺍﺀ ﺍﻟﺮﺃﻱ ﺣﻮﻝ ﻣﺼﺪﺍﻗﻴﺔ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﻟﺘﻌﺰﻳﺰ ﺍﻟﺜﻘﺔ ﺑﻬﺎ‪ .‬ﻭﻗﺪ ﺑﺮﺯ ﺩﻭﺭ ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺑﺴﺒﺐ ﺗﺰﺍﻳﺪ ﺍﻟﻄﻠﺐ ﻋﻠﻰ ﺧﺪﻣﺎﺕ‬
‫ﺍﻟﻤﺮﺍﺟﻌﺔ ﻧﺘﻴﺠﺔ ﻟﻜﺒﺮ ﺣﺠﻢ ﺍﻟﻤﺆﺳﺴﺎﺕ ﻭﻇﻬﻮﺭ ﺷﺮﻛﺎﺕ ﺍﻷﻣﻮﺍﻝ ﻭﺃﺳﻮﺍﻕ ﺍﻟﻤﺎﻝ ﺍﻷﻣﺮ ﺍﻟﺬﻱ‬
‫ﻳﺘﻄﻠﺐ ﻣﺰﻳﺪﺍ ﻣﻦ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﻟﻮﺿﻮﺡ ﺣﻮﻝ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ‪ ،‬ﻭﻫﺬﺍ ﻻﻳﻤﻜﻦ ﺗﻮﻓﻴﺮﻩ ﺇﻻ ﺇﺫﺍ‬
‫ﺗﺪﺧﻞ ﻃﺮﻑ ﺛﺎﻟﺚ ﻣﺤﺎﻳﺪ ﻳﺜﺒﺖ ﻣﺪﻯ ﻣﺼﺪﺍﻗﻴﺔ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ ﻣﻦ ﺧﻼﻝ ﺭﺃﻳﻪ ﺍﻟﻤﺤﺎﻳﺪ‬
‫ﻟﻠﺸﺮﻛﺔ ﻣﺤﻞ ﺍﻟﻤﺮﺍﺟﻌﺔ‪.‬‬
‫‪-1.1‬ﻣﻔﻬﻮﻡ ﺍﳴﺮﺍﺟﻌﺔ‬
‫ﻫﻨﺎﻙ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺘﻌﺎﺭﻳﻒ ﻟﻠﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﺘﻲ ﺗﺼﺐ ﻛﻠﻬﺎ ﻓﻲ ﻧﻔﺲ ﺍﻟﻤﻌﻨﻰ‪ ،‬ﻭﻳﻘﺼﺪ‬
‫ﺑﻬﺎ ﻓﺤﺺ ﺍﻟﻤﺴﺘﻨﺪﺍﺕ ﻭﺍﻟﺴﺠﻼﺕ ﻭﺣﺴﺎﺑﺎﺕ ﺍﻟﻤﺆﺳﺴﺔ ﻣﻦ ﺃﺟﻞ ﺍﻃﻤﺌﻨﺎﻥ ﺍﻟﻤﺮﺍﺟﻊ ﻋﻠﻰ‬
‫ﺃﻧﻬﺎ ﺗﻌﺒﺮ ﺑﺼﻮﺭﺓ ﻭﺍﺿﺤﺔ ﻭﺣﻘﻴﻘﻴﺔ ﻋﻦ ﺍﻟﻤﺮﻛﺰ ﺍﻟﻤﺎﻟﻲ ﻭﻧﺘﻴﺠﺔ ﺍﻟﻨﺸﺎﻁ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ‬
‫ﻣﺤﺪﺩﺓ‪ ،‬ﻭﻳﺸﻤﻞ ﺍﻟﻔﺤﺺ ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﺻﺤﺔ ﺍﻟﻘﻴﺎﺱ ﺍﻟﻤﺤﺎﺳﺒﻲ ﻭﺍﻟﻜﻤﻲ ﻟﻠﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﻲ‬
‫ﻗﺎﻣﺖ ﺑﻬﺎ ﺍﻟﻤﺆﺳﺴﺔ ﻭ ﺍﻟﺘﻲ ﺳﺠﻠﺘﻬﺎ ﻓﻲ ﺩﻓﺎﺗﺮﻫﺎ‪.‬‬
‫ﻭﻗﺪ ﻋﺮﻓﺘﻬﺎ ﺟﻤﻌﻴﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ )‪(American Accounting Association‬‬
‫ﻛﻤﺎ ﻳﻠﻲ‪" :‬ﺍﻟﻤﺮﺍﺟﻌﺔ ﻋﻤﻠﻴﺔ ﻣﻨﺘﻈﻤﺔ ﻟﻠﺤﺼﻮﻝ ﻋﻠﻰ ﺍﻟﻘﺮﺍﺋﻦ ﺍﻟﻤﺮﺗﺒﻄﺔ ﺑﺎﻟﻌﻨﺎﺻﺮ ﺍﻟﺪﺍﻟﺔ‬
‫ﻋﻠﻰ ﺍﻷﺣﺪﺍﺙ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺗﻘﻴﻴﻤﻬﺎ ﺑﻄﺮﻳﻘﺔ ﻣﻮﺿﻮﻋﻴﺔ ﺑﻐﺮﺽ ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﺩﺭﺟﺔ‬
‫ﻣﺴﺎﻳﺮﺓ ﻫﺬﻩ ﺍﻟﻌﻨﺎﺻﺮ ﻟﻠﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﻮﺿﻮﻋﻴﺔ‪ ،‬ﺛﻢ ﺗﻮﺻﻴﻞ ﻧﺘﺎﺋﺞ ﺫﻟﻚ ﺇﻟﻰ ﺍﻷﻃﺮﺍﻑ‬
‫ﺍﻟﻤﻌﻨﻴﺔ )ﺷﺮﻳﻘﻲ‪ ،2013 ،‬ﺹ‪.(09:‬‬

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 ‫ﺩﻭﺭ ﺍﳴﻨﻈﻤﺎﺕ ﺍﳴﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﳲ ﺗﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﳴﺮﺍﺟﻌﺔ‬

‫‪-2.1‬ﺃﻫﻤﻴﺔ ﺍﳴﺮﺍﺟﻌـﺔ‬
‫ﺗﻌﺘﺒﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺳﻴﻠﺔ ﻭﻟﻴﺴﺖ ﻏﺎﻳﺔ‪ ،‬ﺣﻴﺚ ﺗﻬﺪﻑ ﻫﺬﻩ ﺍﻟﻮﺳﻴﻠﺔ ﺇﻟﻰ ﺧﺪﻣﺔ ﻋﺪﺓ ﺃﻃﺮﺍﻑ‬
‫ﺗﺴﺘﺨﺪﻡ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺗﻌﺘﻤﺪﻫﺎ ﻓﻲ ﺍﺗﺨﺎﺫ ﻗﺮﺍﺭﺍﺗﻬﺎ ﻭﺭﺳﻢ ﺳﻴﺎﺳﺎﺗﻬﺎ ﻭﻣﻦ‬
‫ﺍﻷﻣﺜﻠﺔ ﻋﻠﻰ ﻫﺬﻩ ﺍﻻﻃﺮﺍﻑ ﻭﺍﻟﻔﺌﺎﺕ ﺍﻟﻤﺪﻳﺮﻭﻥ ﻭﺍﻟﻤﺴﺘﺜﻤﺮﻭﻥ ﺍﻟﻤﺎﻟﻴﻮﻥ ﻭﺍﻟﺒﻨﻮﻙ ﻭﺭﺟﺎﻝ‬
‫ﺍﻷﻋﻤﺎﻝ ﻭﺍﻟﻬﻴﺌﺎﺕ ﺍﻟﺤﻜﻮﻣﻴﺔ‪...‬ﺍﻟﺦ‪.‬‬
‫ﺇﻥ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺆﺳﺴﺔ ﺗﻌﺘﻤﺪ ﻛﻠﻴﺎ ﻋﻠﻰ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻓﻲ ﻭﺿﻊ ﺍﻟﺨﻄﻂ‪ ،‬ﻭﻣﺮﺍﻗﺒﺔ‬
‫ﺍﻷﺩﺍﺀ ﻭﺗﻘﺴﻴﻤﻪ‪ ،‬ﻭﺗﺤﺮﺹ ﻋﻠﻰ ﺃﻥ ﺗﻜﻮﻥ ﺗﻠﻚ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻣﺮﺍﺟﻌﺔ ﻣﻦ ﻗﺒﻞ ﻫﻴﺌﺔ ﻓﻨﻴﺔ‬
‫ﻣﺤﺎﻳﺪﺓ‪ ،‬ﻛﺬﻟﻚ ﻧﺠﺪ ﺃﻥ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺆﺳﺴﺔ ﺗﻌﺘﻤﺪ ﺍﻋﺘﻤﺎﺩﺍ ﻛﻠﻴﺎ ﻋﻠﻰ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ‬
‫ﻓﻲ ﻭﺿﻊ ﺍﻟﺨﻄﻂ‪ ،‬ﻭﻣﺮﺍﻗﺒﺔ ﺍﻷﺩﺍﺀ ﻃﺎﺋﻔﺔ ﺍﻟﻤﺴﺘﺜﻤﺮﻳﻦ ﺗﻌﺘﻤﺪ ﺃﻳﻀﺎ ﻋﻠﻰ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﺍﻟﻤﺪﻗﻘﺔ ﻣﻦ ﻗﺒﻞ ﻫﻴﺌﺔ ﻓﻨﻴﺔ ﻣﺤﺎﻳﺪﺓ ﻋﻨﺪ ﻓﺤﺼﻬﺎ ﻟﻠﻤﺮﺍﻛﺰ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﻤﺸﺮﻭﻋﺎﺕ ﺍﻟﺘﻲ‬
‫ﺗﺘﻘﺪﻡ ﺑﻄﻠﺐ ﻗﺮﻭﺽ ﻭﺗﺴﻬﻴﻼﺕ ﺍﺋﺘﻤﺎﻧﻴﺔ ﻣﻨﻬﺎ‪.‬‬
‫ﻛﻤﺎ ﻳﻌﺘﻤﺪ ﺭﺟﺎﻝ ﺃﻋﻤﺎﻝ ﺍﻻﻗﺘﺼﺎﺩ ﻋﻠﻰ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ ﻓﻲ ﺗﻘﺪﻳﺮﻫﻢ ﻟﻠﺪﺧﻞ ﺍﻟﻮﻃﻨﻲ‬
‫ﻭﻓﻲ ﺍﻟﺘﺨﻄﻴﻂ ﺍﻻﻗﺘﺼﺎﺩﻱ‪.‬‬
‫ﺃﻣﺎ ﺍﻟﻬﻴﺌﺎﺕ ﺍﻟﺤﻜﻮﻣﻴﺔ ﻭﺃﺟﻬﺰﺓ ﺍﻟﺪﻭﻟﺔ ﺍﻟﻤﺨﺘﻠﻔﺔ ﻓﺘﻌﺘﻤﺪ ﻋﻠﻰ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ ﻓﻲ ﺃﻏﺮﺍﺽ‬
‫ﻛﺜﻴﺮﺓ ﻣﻨﻬﺎ ﺍﻟﺘﺨﻄﻴﻂ ﻭﺍﻟﺮﻗﺎﺑﺔ‪ ،‬ﻟﻐﺮﺽ ﺭﻗﺎﺑﺔ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﺗﺤﺪﻳﺪ ﺍﻷﺳﻌﺎﺭ‪ ،‬ﻭﺗﻘﺮﻳﺮ‬
‫ﺍﻹﻋﺎﻧﺎﺕ ﻟﺒﻌﺾ ﺍﻟﺼﻨﺎﻋﺎﺕ‪ ،‬ﻛﺬﻟﻚ ﺗﻌﺘﻤﺪ ﻋﻠﻴﻬﺎ ﻧﻘﺎﺑﺎﺕ ﺍﻟﻌﻤﺎﻝ ﻓﻲ ﻣﻔﺎﻭﺿﺎﺗﻬﺎ ﻣﻊ ﺍﻹﺩﺍﺭﺓ‬
‫ﻓﻲ ﺷﺄﻥ ﺍﻷﺟﻮﺭ ﻭﺍﻟﻤﺸﺎﺭﻛﺔ ﻓﻲ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻭﺍﻟﻤﺸﺎﺭﻛﺔ ﻓﻲ ﺍﻷﺭﺑﺎﺡ ﺃﻭ ﻣﺨﺘﻠﻒ‬
‫ﺍﻷﻧﺸﻄﺔ‪...‬ﺍﻟﺦ )ﺃﻣﻴﻦ ﻋﺒﺪ ﺍﷲ‪ ،2003 ،‬ﺹ‪.(15:‬‬
‫‪-3.1‬ﺃﻫﺪﺍﻑ ﻣﻌﺎﻳ‪ ‬ﺍﳴﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ‪:‬‬
‫ﻟﻘﻴﺖ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻫﺘﻤﺎﻣﺎ ﻛﺒﻴﺮﺍ ﻣﻦ ﻗﺒﻞ ﺃﻋﻀﺎﺀ ﺍﻟﻤﻬﻨﺔ‪ ،‬ﻣﻤﺎ ﻟﻬﺎ ﻣﻦ ﻗﺪﺭﺓ‬
‫ﻋﻠﻰ ﺃﻥ ﺗﻐﻄﻲ ﺟﻤﻴﻊ ﺍﻟﻤﺠﺎﻻﺕ ﺍﻟﻤﺨﺘﻠﻔﺔ ﻟﻠﻌﻤﻞ ﺍﻟﻤﻬﻨﻲ؛ ﻭﺗﻔﻲ ﺑﺎﺣﺘﻴﺎﺟﺎﺕ ﻭﺗﻮﻗﻌﺎﺕ‬
‫ﻣﺠﺘﻤﻊ ﺍﻷﻋﻤﺎﻝ ﻭﺗﺤﻈﻰ ﺑﺎﻟﻘﺒﻮﻝ ﺍﻟﻌﺎﻡ‪ ،‬ﻭﺗﺘﻤﺘﻊ ﺑﻘﻮﺓ ﻣﻬﻨﻴﺔ ﻣﻠﺰﻣﺔ ﻟﻜﻞ ﻣﻦ ﻳﻤﺎﺭﺱ‬
‫ﺍﻟﻤﻬﻨﺔ‪.‬‬
‫ﻭﻟﻬﺬﺍ ﻓﻘﺪ ﺳﻌﺖ ﺍﻟﻠﺠﻨﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻤﻤﺎﺭﺳﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺇﻟﻰ ﺗﺤﻘﻴﻖ ﻣﺠﻤﻮﻋﺔ ﻣﻦ ﺍﻷﻫﺪﺍﻑ‪،‬‬
‫ﻭﺫﻟﻚ ﻣﻦ ﺃﺟﻞ ﺗﻘﻠﻴﻞ ﺍﻻﺧﺘﻼﻓﺎﺕ ﻓﻲ ﻃﺮﺍﺋﻖ ﻋﺮﺽ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ ﺧﺎﺻﺔ ﻟﻠﺸﺮﻛﺎﺕ‬
‫ﺍﻷﺟﻨﺒﻴﺔ ﺃﻭ ﻣﺘﻌﺪﺩﺓ ﺍﻟﺠﻨﺴﻴﺎﺕ‪ ،‬ﻭﻫﺬﺍ ﻳﺘﺤﻘﻖ ﺑﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﺘﻲ ﻳﺠﺐ ﺃﻥ‬
‫ﺗﻜﻮﻥ ﻣﺴﺒﻮﻗﺔ ﺑﺘﻄﺒﻴﻖ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ‪ .‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﻟﻰ ﻣﺎ ﻭﺭﺩ ﻓﺈﻥ ﻫﺬﻩ‬
‫ﺍﻟﻤﻌﺎﻳﻴﺮ ﺗﻬﺪﻑ ﺇﻟﻰ‪) :‬ﺟﺮﺩﺍﺕ‪ ،2013 ،‬ﺹ‪(38-37:‬‬

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‫ﺍﻷﺧﻀﺮ ﻟﻘﻠﻴﻄﻲ ‪ -‬ﻟﺤﺴﻦ ﺩﺭﺩﻭﺭﻱ‬

‫‪ -‬ﺗﻮﻓﺮ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺘﻲ ﺗﻌﺪّ ﻭﺗﺪﻗﻖ ﺑﻤﻮﺟﺒﻬﺎ ﻣﻴﺰﺓ ﻋﻠﻰ‬
‫ﺩﺭﺟﺔ ﻛﺒﻴﺮﺓ ﻣﻦ ﺍﻷﻫﻤﻴﺔ ﻫﻲ ﻣﻴﺰﺓ ﺍﻟﻘﺒﻮﻝ ﻋﻠﻰ ﺍﻟﻤﺴﺘﻮﻯ ﺍﻟﺪﻭﻟﻲ‪.‬‬
‫‪ -‬ﻣﺴﺎﻋﺪﺓ ﺩﻭﻝ ﺍﻟﻌﺎﻟﻢ ﺍﻟﻨﺎﻣﻴﺔ ﻓﻲ ﺗﻄﻮﻳﺮ ﻣﻌﺎﻳﻴﺮﻫﺎ ﺍﻟﺨﺎﺻﺔ ﻓﻲ ﺿﻮﺀ ﺍﻻﺳﺘﺮﺷﺎﺩ‬
‫ﺑﺎﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ‪.‬‬
‫‪ -‬ﺗﺸﺠﻴﻊ ﺍﻧﺘﻘﺎﻝ ﺍﻷﻣﻮﺍﻝ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﺪﻭﻟﻲ‪ ،‬ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺗﻮﺍﻓﺮ ﺗﻘﺎﺭﻳﺮ ﻣﺤﺎﺳﺒﻴﺔ‬
‫ﻣﺪﻗﻘﺔ ﻭﻓﻘﺎ ﻟﻠﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﻭﺑﺬﻟﻚ ﻳﺘﻢ ﺗﺪﻭﻳﻞ ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺗﺤﻮﻳﻠﻬﺎ‬
‫ﻟﻠﻌﺎﻟﻤﻴﺔ ﻟﺘﺼﺒﺢ ﺍﻟﻤﻘﻴﺎﺱ ﺍﻟﺘﻮﺍﻓﻘﻲ ﻭﺍﻟﺤﻜﻢ ﺍﻟﺪﻭﻟﻲ ﻟﺤﻞّ ﺟﻤﻴﻊ ﺍﻟﻤﺸﺎﻛﻞ‬
‫ﻭﺍﻟﻤﺴﺘﺠﺪﺍﺕ ﻓﻲ ﺩﻭﻝ ﺍﻟﻌﺎﻟﻢ‪.‬‬
‫‪.2‬ﻧﻄﺎﻕ ﻣﻌﺎﻳ‪ ‬ﺍﳴﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ‬
‫ﺻﺪﺭﺕ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻓﻲ ﺇﺻﺪﺍﺭﺍﺕ ﺯﻣﻨﻴﺔ ﻣﺘﺘﺎﺑﻌﺔ ﺣﺴﺐ ﺍﻷﻫﻤﻴﺔ ﺍﻟﻨﺴﺒﻴﺔ‬
‫ﺛﻢ ﺃﻋﺎﺩ ﺍﻻﺗﺤﺎﺩ ﻫﺬﻩ ﺍﻟﻤﻌﺎﻳﻴﺮ ﻃﺒﻘﺎ ﻻﺭﺗﺒﺎﻃﺎﺗﻬﺎ ﺑﻤﺮﺍﺣﻞ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺇﻟﻰ ﺃﻥ ﻭﺻﻠﺖ‬
‫ﺇﻟﻰ ﻣﺎ ﻫﻲ ﻋﻠﻴﻪ ﺣﺎﻟﻴﺎ‪ .‬ﻭﻳﻤﻜﻦ ﺗﺒﻮﻳﺐ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﻭﻓﻖ ﺃﺣﺪﺙ ﺇﺻﺪﺍﺭ ﻣﻦ‬
‫ﺧﻼﻝ ﻣﺎ ﻳﻠﻲ‪) :‬ﻋﻤﻮﺭﺓ ‪ ،2011 ،‬ﺹ‪(12-11:‬‬

‫‪ -1-2‬ﺍﻟﺼﻨﻒ ﺍﻷﻭﻝ‪ :‬ﻣﻌﺎﻳ‪ ‬ﺍﻷﻣﻮﺭ ﺍﻟﺘﻤﻬﻴﺪﻳﺔ ‪ 199-100 :‬ﻭﺍﺷﺘﻤﻠﺖ ﻋﻠﻰ ﻣﺎ ﻳﻠﻲ‬

‫‪ -‬ﻣﻘﺪﻣﺔ ﺗﻤﻬﻴﺪﻳﺔ ﻋﻦ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﺘﺪﻗﻴﻖ ﻭﺍﻟﺨﺪﻣﺎﺕ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ )‪،(ISA100‬‬
‫‪ -‬ﺇﻃﺎﺭ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ )‪،(ISA110‬‬
‫‪ -‬ﺇﻃﺎﺭ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﺘﺪﻗﻴﻖ )‪(ISA120‬‬
‫‪ -2-2‬ﺍﻟﺼﻨﻒ ﺍﻟﺜﺎﻧﻲ‪ :‬ﻣﻌﺎﻳ‪ ‬ﺍﳴﺴﺆﻭﻟﻴﺎﺕ‪ 299-200 :‬ﻭﺍﺷﺘﻤﻠﺖ ﻋﻠﻰ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻷﺗﻴﺔ‬
‫‪ -‬ﺍﻷﻫﺪﺍﻑ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﺮﺍﺟﻊ ﺍﻟﻤﺴﺘﻘﻞ ﻭﺗﺘﻘﻴﺪ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﻓﻘﺎ ﻟﻠﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﺘﺪﻗﻴﻖ‬
‫)‪(ISA200‬‬
‫‪ -‬ﺍﻻﺗﻔﺎﻕ ﺣﻮﻝ ﺁﺟﺎﻝ ﻭﺷﺮﻭﻁ ﻣﻬﻤﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺃﻭ ﺷﺮﻭﻁ ﺍﻟﺘﻜﻠﻴﻒ ﺑﺎﻟﻤﺮﺍﺟﻌﺔ‬
‫)‪(ISA210‬‬
‫‪ -‬ﺭﻗﺎﺑﺔ ﺟﻮﺩﺓ ﻣﺮﺍﺟﻌﺔ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ )‪(ISA220‬‬
‫‪ -‬ﺗﻮﺛﻴﻖ ﺍﻟﻤﺮﺍﺟﻌﺔ )‪(ISA230‬‬
‫‪ -‬ﻣﺴﺆﻭﻟﻴﺔ ﺍﻟﻤﺮﺍﺟﻊ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺄﻋﻤﺎﻝ ﺍﻟﻐﺶ ﺃﺛﻨﺎﺀ ﻣﺮﺍﺟﻌﺔ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ‬
‫)‪(ISA240‬‬
‫‪ -‬ﻣﺮﺍﻋﺎﺓ ﺍﻟﻘﻮﺍﻧﻴﻦ ﻭﺍﻷﻧﻈﻤﺔ ﺍﻟﺘﻲ ﻗﺪ ﺗﺘﻔﻖ ﻣﻊ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ )‪(ISA25‬‬

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 ‫ﺩﻭﺭ ﺍﳴﻨﻈﻤﺎﺕ ﺍﳴﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﳲ ﺗﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﳴﺮﺍﺟﻌﺔ‬

‫‪ -‬ﺍﻻﺗﺼﺎﻝ ﻣﻊ ﻣﺴﺆﻭﻟﻲ ﺍﻟﻤﺆﺳﺴﺔ ﺃﻭ ﺍﻟﺤﻮﻛﻤﺔ )‪(ISA260‬‬

‫‪ -‬ﺍﻻﺗﺼﺎﻝ ﻣﻊ ﺍﻟﻘﺎﺋﻤﻴﻦ ﻋﻠﻰ ﺍﻟﺤﻮﻛﻤﺔ ﻭﺍﻹﺩﺍﺭﺓ ﻓﻲ ﺣﺎﻟﺔ ﺿﻌﻒ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‬
‫‪ISA265‬‬
‫‪ -3-2‬ﺍﻟﺼﻨﻒ ﺍﻟﺜﺎﻟﺚ‪ :‬ﻣﻌﺎﻳ‪ ‬ﺍﻟﺘﺨﻄﻴﻂ‪ 39-300 :‬ﻭﺍﺷﺘﻤﻠﺖ ﻋﻠﻰ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻷﺗﻴﺔ‬
‫‪ -‬ﺗﺨﻄﻴﻂ ﻣﺮﺍﺟﻌﺔ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ )‪(ISA3000‬‬
‫‪ -‬ﻣﻌﺮﻓﺔ ﺍﻟﻤﺆﺳﺴﺔ ﻭﻣﺤﻴﻄﻬﺎ ﺑﻐﺮﺽ ﺗﺤﺪﻳﺪ ﻭﺗﻘﻴﻴﻢ ﻣﺨﺎﻃﺮ ﺍﻷﺧﻄﺎﺀ ﺍﻟﺠﻮﻫﺮﻳﺔ‬
‫)‪(ISA315‬‬
‫‪ -‬ﺍﻷﻫﻤﻴﺔ ﺍﻟﻨﺴﺒﻴﺔ ﻓﻲ ﺗﺨﻄﻴﻂ ﻭﺗﻨﻔﻴﺬ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ )‪(ISA320‬‬
‫‪ -‬ﺇﺟﺎﺑﺎﺕ ﺍﻟﻤﺮﺍﺟﻊ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺘﻘﻴﻴﻢ ﺍﻟﻤﺨﺎﻃﺮ )‪(ISA330‬‬
‫‪ -4-2‬ﺍﻟﺼﻒ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻣﻌﺎﻳ‪ ‬ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‪ 499-400 :‬ﻭﺗﺘﻤﺜﻞ ﻓﻴﻤﺎ ﻳﻠﻲ‬
‫‪ -‬ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﻮﺍﺟﺐ ﺃﺧﺬﻫﺎ ﺑﻌﻴﻦ ﺍﻻﻋﺘﺒﺎﺭ ﻋﻨﺪ ﻣﺮﺍﺟﻌﺔ ﻣﺆﺳﺴﺎﺕ ﺗﺴﺘﺨﺪﻡ ﻣﺆﺳﺴﺎﺕ‬
‫ﺧﺪﻣﻴﺔ )‪(ISA402‬‬
‫‪ -‬ﺗﻘﻴﻴﻢ ﺍﻻﻧﺤﺮﺍﻓﺎﺕ ﺍﻟﻤﻜﺘﺸﻔﺔ ﺃﺛﻨﺎﺀ ﺍﻟﻤﺮﺍﺟﻌﺔ)‪(450‬‬
‫‪-5-2‬ﺍﻟﺼﻨﻒ ﺍﻟﺨﺎﻣﺲ‪ :‬ﻣﻌﺎﻳ‪ ‬ﺃﺩﻟﺔ ﺍﻹﺛﺒﺎﺕ‪ 599- 500 :‬ﻭﺗﺘﻤﺜﻞ ﻓﻴﻤﺎ ﻳﻠﻲ‬
‫‪ -‬ﺃﺩﻟﺔ ﺍﻻﺛﺒﺎﺕ )‪(ISA510‬‬
‫‪ -‬ﺃﺩﻟﺔ ﺍﻹﺛﺒﺎﺕ ‪-‬ﺍﻋﺘﺒﺎﺭﺍﺕ ﺧﺎﺻﺔ ﻟﺒﻨﻮﺩ ﻣﺠﻨﺪﺓ )‪(ISA501‬‬
‫‪ -‬ﻣﺼﺎﺩﻗﺎﺕ ﺧﺎﺭﺟﻴﺔ )‪(ISA505‬‬
‫‪ -‬ﺍﻟﺘﻜﻠﻴﻒ ﺑﺎﻟﻤﺮﺟﻌﺔ ﻷﻭﻝ ﻣﺮﺓ ‪ -‬ﺍﻷﺭﺻﺪﺓ ﺍﻹﻓﺘﺘﺎﺣﻴﺔ )‪(ISA510‬‬
‫‪ -‬ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ )‪(ISA520‬‬
‫‪ -‬ﺍﻟﻌﻴﻨﺎﺕ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ )‪(ISA530‬‬
‫‪ -‬ﺗﺪﻗﻴﻖ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ‪ISA540.‬‬
‫‪ -‬ﺍﻷﻃﺮﺍﻑ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ‪ISA550.‬‬
‫‪ -‬ﺍﻷﺣﺪﺍﺙ ﺍﻟﻼﺣﻘﺔ ‪...ISA560‬‬
‫‪ -‬ﺍﻟﻤﻨﺸﺄﺓ ﺍﻟﻤﺴﺘﻤﺮﺓ‪ISA570.‬‬
‫‪ -‬ﺍﻹﻗﺮﺍﺭﺍﺕ ﺍﻟﺨﻄﻴﺔ‪ISA580.‬‬
‫‪- 6-2‬ﺍﻟﺼﻨﻒ ﺍﻟﺴﺎﺱ‪ :‬ﻣﻌﺎﻳ‪ ‬ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﻋﻤﻞ ﺍﻻﺧﺮﻳﻦ‪ 699-600 :‬ﻭﺗﺘﻤﺜﻞ ﻓﻴﻤﺎ ﻳﻠﻲ‪:‬‬
‫‪ -‬ﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻟﺨﺎﺻﺔ‪ISA 600.‬‬

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‫ﺍﻷﺧﻀﺮ ﻟﻘﻠﻴﻄﻲ ‪ -‬ﻟﺤﺴﻦ ﺩﺭﺩﻭﺭﻱ‬

‫‪ -‬ﺍﺳﺘﺨﺪﺍﻡ ﻋﻤﻞ ﺍﻟﻤﺮﺍﺟﻌﻴﻦ ﺍﻟﺪﺍﺧﻠﻴﻴﻦ‪ISA610.‬‬

‫‪ -‬ﺍﺳﺘﺨﺪﺍﻡ ﻋﻤﻞ ﻣﺪﻗﻖ ﺧﺒﻴﺮ‪ISA620.‬‬
‫‪-7-2‬ﺍﻟﺼﻨﻒ ﺍﻟﺴﺎﺑﻊ‪ :‬ﻣﻌﺎﻳ‪ ‬ﺍﺳﺘﻨﺘﺎﺟﺎﺕ ﺍﳴﺮﺍﺟﻌﺔ ﻭﺇﺻﺪﺍﺭ ﺍﻟﺘﻘﺎﺭﻳﺮ‪ 799-700 :‬ﻭﺗﺘﻤﺜﻞ‬
‫ﻓﻴﻤﺎ ﻳﻠﻲ‪:‬‬
‫‪ -‬ﺗﻜﻮﻳﻦ ﺭﺃﻱ ﻭﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺣﻮﻝ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‪ISA700 .‬‬
‫‪ -‬ﺍﻟﺘﻌﺪﻳﻼﺕ ﻋﻠﻰ ﺍﻟﺮﺃﻱ ﺍﻟﻮﺍﺭﺩ ﻓﻲ ﺗﻘﺮﻳﺮ ﺍﻟﻤﺪﻗﻖ ﺍﻟﻤﺴﺘﻘﻞ‪ISA705.‬‬
‫‪ -‬ﻓﻘﺮﺍﺕ ﺍﻟﺘﺄﻛﻴﺪ ﻭﺍﻟﻔﻘﺮﺍﺕ ﺍﻷﺧﺮﻯ ﻓﻲ ﺗﻘﺮﻳﺮ ﺍﻟﻤﺪﻗﻖ ﺍﻟﻤﺴﺘﻘﻞ‪ISA706.‬‬
‫‪ -‬ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﻘﺎﺭﻧﺔ –ﺍﻷﺭﻗﺎﻡ ﺍﻟﻤﻘﺎﺑﻠﺔ ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﻘﺎﺭﻧﺔ‪ISA710.‬‬
‫‪ -‬ﻣﺴﺆﻭﻟﻴﺎﺕ ﺍﻟﻤﺮﺍﺟﻊ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺎﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻷﺧﺮﻯ ﻓﻲ ﺍﻟﻤﺴﺘﻨﺪﺍﺕ ﺍﻟﺘﻲ ﺗﺤﺘﻮﻱ ﻋﻠﻰ‬
‫ﺑﻴﺎﻧﺎﺕ ﻣﺎﻟﻴﺔ ﻣﺮﺍﺟﻌﺔ‪ISA720.‬‬
‫‪-8-2‬ﺍﻟﺼﻨﻒ ﺍﻟﺜﺎﻣﻦ‪ :‬ﻣﻌﺎﻳ‪ ‬ﺗﺘﻌﻠﻖ ﺑﻤﺠﺎﻻﺕ ﻣﺘﺨﺼﺼﺔ‪ 899-800 :‬ﻭﺗﺘﻤﺜﻞ ﻓﻲ‪:‬‬
‫‪ -‬ﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻟﺨﺎﺻﺔ –ﻋﻤﻠﻴﺎﺕ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﻌﺪﺓ ﻭﻓﻘﺎ ﻷﻃﺮ ﺍﻷﻫﺪﺍﻑ ﺍﻟﺨﺎﺻﺔ‬
‫‪.ISA800‬‬
‫‪ -‬ﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻟﺨﺎﺻﺔ – ﻋﻤﻠﻴﺎﺕ ﻣﺮﺍﺟﻌﺔ ﺑﻴﺎﻧﺎﺕ ﻣﺎﻟﻴﺔ ﻣﻔﺮﺩﺓ ﻭﻣﻜﻮﻧﺎﺕ ﺃﻭ ﺣﺴﺎﺑﺎﺕ ﺃﻭ‬
‫ﺑﻨﻮﺩ ﻣﺤﺪﺩﺓ ﻓﻲ ﺑﻴﺎﻥ ﻣﺎﻟﻲ ‪.ISA805‬‬
‫‪ -‬ﻋﻤﻠﻴﺎﺕ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺣﻮﻝ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﻠﺨﺼﺔ‪ISA810 .‬‬
‫‪-3‬ﺍﳴﻨﻈﻤﺎﺕ ﺍﳴﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ‬
‫ﻧﺘﻴﺠﺔ ﻟﻠﻀﻐﻮﻁ ﺍﻟﻤﺘﺰﺍﻳﺪﺓ ﻣﻦ ﺍﻷﻃﺮﺍﻑ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ ﺑﻤﻬﻨﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻣﻦ‬
‫ﻣﺴﺎﻫﻤﻴﻦ ﻭﻣﺴﺘﺜﻤﺮﻳﻦ ﻭﺩﺍﺋﻨﻴﻦ ﻭﻧﻘﺎﺑﺎﺕ ﻭﺍﺗﺤﺎﺩﺍﺕ ﺗﺠﺎﺭﻳﺔ ﻭﻣﻨﻈﻤﺎﺕ ﺩﻭﻟﻴﺔ ﻭﺃﺟﻬﺰﺓ‬
‫ﺣﻜﻮﻣﻴﺔ ﺷﻜﻠﺖ ﻋﺪﺓ ﻣﻨﻈﻤﺎﺕ ﺑﻬﺪﻑ ﻭﺿﻊ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﻛﺬﻟﻚ‬
‫ﺗﻬﻴﺌﺔ ﺍﻟﻤﻨﺎﺥ ﺍﻟﻤﻨﺎﺳﺐ ﻟﺘﻄﺒﻴﻖ ﻫﺬﻩ ﺍﻟﻤﻌﺎﻳﻴﺮ‪.‬‬
‫ﻭﻣﻦ ﺃﻫﻢ ﻫﺬﻩ ﺍﻟﻤﻨﻈﻤﺎﺕ ﻣﺎ ﻳﻠﻲ ‪ ) :‬ﻛﺮﺍﺟﺔ ‪ ،2004 ،‬ﺹ‪(27 :‬‬
‫‪ -‬ﻟﺠﻨﺔ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ )‪(IASC‬؛‬
‫‪ -‬ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ‪ IFAC‬ﻭﺗﺘﺒﻊ ﻟﻪ؛‬
‫‪ -‬ﻟﺠﻨﺔ ﻣﻤﺎﺭﺳﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ‪.IAPC‬‬

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 ‫ﺩﻭﺭ ﺍﳴﻨﻈﻤﺎﺕ ﺍﳴﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﳲ ﺗﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﳴﺮﺍﺟﻌﺔ‬

‫‪ -1-3‬ﻟﺠﻨﺔ ﻣﻌﺎﻳ‪ ‬ﺍﳴﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ‪IASC‬‬

‫ﻟﺠﻨﺔ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻫﻲ ﻣﻨﻈﻤﺔ ﺧﺎﺻﺔ ﻣﺴﺘﻘﻠﺔ ﺗﻬﺪﻑ ﺇﻟﻰ ﺗﺤﻘﻴﻖ‬
‫ﺍﻟﺘﻮﺍﻓﻖ ﻓﻲ ﺍﻟﻤﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺍﻟﺘﻲ ﺗﺴﺘﺨﺪﻡ ﻣﻦ ﻗﺒﻞ ﻣﺆﺳﺴﺎﺕ ﺍﻷﻋﻤﺎﻝ ﻭﺍﻟﻤﺆﺳﺴﺎﺕ‬
‫ﺍﻷﺧﺮﻯ ﻟﺪﻯ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺫﻟﻚ ﻓﻲ ﺟﻤﻴﻊ ﺃﻧﺤﺎﺀ ﺍﻟﻌﺎﻟﻢ‪ .‬ﻭﻟﻘﺪ ﺗﻢ ﺗﺸﻜﻴﻠﻬﺎ ﻓﻲ‬
‫ﻋﺎﻡ ‪ 1973‬ﺇﺛﺮ ﺍﺗﻔﺎﻕ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺍﻟﺮﺍﺋﺪﺓ ﻓﻲ ﻛﻞ ﻣﻦ ﺃﺳﺘﺮﺍﻟﻴﺎ ﻭﻛﻨﺪﺍ ﻭﻓﺮﻧﺴﺎ‬
‫ﻭﺃﻟﻤﺎﻧﻴﺎ ﻭﺍﻟﻴﺎﺑﺎﻥ ﻭﺍﻟﻤﻜﺴﻴﻚ ﻭﻫﻮﻟﻨﺪﺍ ﻭﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻤﺘﺤﺪﺓ ﻭﺇﻳﺮﻟﻨﺪﺍ ﻭﺍﻟﻮﻻﻳﺎﺕ ﺍﻟﻤﺘﺤﺪﺓ‬
‫ﺍﻷﻣﺮﻳﻜﻴﺔ‪ ).‬ﺻﻼﺡ‪،2008 ،‬ﺹ‪(54:‬‬
‫ﻭﻣﻨﺬ ﻋﺎﻡ ‪ ،1983‬ﺷﻤﻠﺖ ﻋﻀﻮﻳﺔ ﺍﻟﻠﺠﻨﺔ ﻛﻞ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺍﻟﻤﻬﻨﻴﺔ ﺍﻷﻋﻀﺎﺀ ﻓﻲ‬
‫ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ‪ .‬ﻭﺍﺑﺘﺪﺍﺀ ﻣﻦ ﻋﺎﻡ ‪ 1996‬ﺗﻀﻢ ﺍﻟﻠﺠﻨﺔ ‪ 116‬ﻣﻨﻈﻤﺔ ﻋﻀﻮ ﻣﻦ‬
‫‪ 85‬ﺑﻠﺪ ﻭﻛﺜﻴﺮ ﻣﻦ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻷﺧﺮﻯ ﺃﺻﺒﺤﺖ ﺍﻵﻥ ﻣﻌﻨﻴﺔ ﺑﻌﻤﻞ ﺍﻟﻠﺠﻨﺔ ﻛﻤﺎ ﺃﻥ ﻛﺜﻴﺮﺍ ﻣﻦ‬
‫ﺍﻟﺪﻭﻝ ﺍﻟﺘﻲ ﻟﻢ ﺗﻨﻀﻢ ﺇﻟﻰ ﻋﻀﻮﻳﺔ ﺍﻟﻠﺠﻨﺔ ﺗﺴﺘﺨﺪﻡ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ‬
‫ﺍﻟﺪﻭﻟﻴﺔ‪(International Accounting Standards committee, , 1996, pp:7-16).‬‬
‫ﻭﻟﻘﺪ ﺣﺪﺩ ﺩﺳﺘﻮﺭ ﺍﻟﻠﺠﻨﺔ ﺃﻫﺪﺍﻓﻬﺎ ﻓﻴﻤﺎ ﻳﻠﻲ‪) :‬ﺍﻟﻘﺎﺿﻲ‪ ،‬ﺣﻤﺪﺍﻥ‪ ،2000 ،‬ﺹ‪(03:‬‬
‫ﺻﻴﺎﻏﺔ ﻭﻧﺸﺮ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺍﻟﺘﻲ ﻳﻨﺒﻐﻲ ﻣﺮﺍﻋﺎﺗﻬﺎ ﻟﻤﺎ ﻓﻴﻪ ﺍﻟﻤﺼﻠﺤﺔ‬ ‫‪-‬‬
‫ﺍﻟﻌﺎﻣﺔ ﻋﻨﺪ ﻋﺮﺽ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﺴﻌﻲ ﻟﺠﻌﻠﻬﺎ ﻣﻘﺒﻮﻟﺔ ﻭﻣﻌﻤﻮﻻ ﺑﻬﺎ ﻋﻠﻰ‬
‫ﻧﻄﺎﻕ ﻋﺎﻟﻤﻲ‪.‬‬
‫ﺍﻟﻌﻤﻞ ﺑﻮﺟﻪ ﻋﺎﻡ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺍﻷﻧﻈﻤﺔ ﻭﺍﻟﻤﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻟﻌﺮﺽ ﺍﻟﺒﻴﺎﻧﺎﺕ‬ ‫‪-‬‬
‫ﺍﻟﻤﺎﻟﻴﺔ‪.‬‬
‫ﻣﻨﺎﻗﺸﺔ ﺍﻟﻘﻀﺎﻳﺎ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻓﻴﻤﺎ ﺑﻴﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻤﺸﺎﺭﻛﺔ ﻋﻠﻰ ﻧﻄﺎﻕ‬ ‫‪-‬‬
‫ﺩﻭﻟﻲ ‪.‬‬
‫ﻃﺮﺡ ﺃﻓﻜﺎﺭ ﻣﺤﺎﺳﺒﻴﺔ ﻳﻤﻜﻦ ﺗﺒﻨﻴﻬﺎ ﻭﺇﺻﺪﺍﺭﻫﺎ ﻛﻤﻌﺎﻳﻴﺮ ﺩﻭﻟﻴﺔ ﺗﺨﺪﻡ ﺍﻟﻤﺼﻠﺤﺔ‬ ‫‪-‬‬
‫ﺍﻟﻌﺎﻣﺔ‪.‬‬
‫ﺗﺤﻘﻴﻖ ﻗﺪﺭ ﻣﻦ ﺍﻟﺘﻮﺍﻓﻖ ﺑﻴﻦ ﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻓﻴﻤﺎ ﺑﻴﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻤﺸﺎﺭﻛﺔ‬ ‫‪-‬‬
‫ﻳﺴﻤﺢ ﺑﺎﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‪.‬‬
‫ﺍﻟﻌﻤﻞ ﻋﻠﻰ ﺗﺤﻘﻴﻖ ﻗﺪﺭ ﻣﻦ ﺍﻟﻘﺒﻮﻝ ﺍﻟﺪﻭﻟﻲ ﻟﻤﺎ ﻳﺼﺪﺭ ﻋﻦ ﺍﻟﻠﺠﻨﺔ ﻣﻦ ﻣﻌﺎﻳﻴﺮ ‪.‬‬ ‫‪-‬‬
‫ﻳﻮﺍﻓﻖ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﻋﻠﻰ ﺩﻋﻢ ﻫﺬﻩ ﺍﻷﻫﺪﺍﻑ ﺑﺎﻟﺘﻌﻬﺪ ﺑﻨﺸﺮ ﻛﺎﻓﺔ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ‬
‫ﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﺘﻲ ﻳﺼﺪﺭﻫﺎ ﺍﻟﻤﺠﻠﺲ ﻓﻲ ﺑﻠﺪﺍﻧﻬﻢ ﻣﻦ ﺃﺟﻞ‪:‬‬

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‫ﺍﻷﺧﻀﺮ ﻟﻘﻠﻴﻄﻲ ‪ -‬ﻟﺤﺴﻦ ﺩﺭﺩﻭﺭﻱ‬

‫‪ -‬ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﺃﻥ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﻨﺸﻮﺭﺓ ﻣﻄﺎﺑﻘﺔ ﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ‬

‫ﻭﺍﻹﻓﺼﺎﺡ ﻋﻦ ﺣﻘﻴﻘﺔ ﻫﺬﻩ ﺍﻟﻤﻄﺎﺑﻘﺔ‪.‬‬
‫‪ -‬ﺇﻗﻨﺎﻉ ﺍﻟﺤﻜﻮﻣﺎﺕ ﻭﺍﻟﻬﻴﺌﺎﺕ ﺍﻟﻤﻌﻨﻴﺔ ﺑﺼﻴﺎﻏﺔ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺑﺄﻥ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﻨﺸﻮﺭﺓ‬
‫ﻳﺠﺐ ﺃﻥ ﺗﻜﻮﻥ ﻣﻄﺎﺑﻘﺔ ﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻣﻦ ﺟﻤﻴﻊ ﺍﻟﻨﻮﺍﺣﻲ‪.‬‬
‫‪ -‬ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﺃﻥ ﻣﺮﺍﻗﺒﻲ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻣﻘﺘﻨﻌﻮﻥ ﺑﺄﻥ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻣﻄﺎﺑﻘﺔ ﻟﻤﻌﺎﻳﻴﺮ‬
‫ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺑﺎﻟﻤﺮﺍﺟﻌﺔ ﻭﻛﺬﺍﺍﻹﻓﺼﺎﺡ ﻋﻦ ﻭﺍﻗﻊ ﻫﺬﻩ ﺍﻟﻤﻄﺎﺑﻘﺔ‪.‬‬
‫‪ -‬ﺗﺸﺠﻴﻊ ﻗﺒﻮﻝ ﻭﻣﺮﺍﻋﺎﺓ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻋﻠﻰ ﺍﻟﺼﻌﻴﺪ ﺍﻟﺪﻭﻟﻲ‪.‬‬
‫‪ -‬ﺗﻄﻮﻳﺮ ﻣﺠﻤﻮﻋﺔ ﻣﻦ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺫﺍﺕ ﺍﻟﻨﻮﻋﻴﺔ ﺍﻟﺠﻴﺪﺓ ﻭﺍﻟﻘﺎﺑﻠﺔ‬
‫ﻟﻠﻔﻬﻢ ﻭﺍﻟﺘﻄﺒﻴﻖ‪ ،‬ﻟﻤﺴﺎﻋﺪﺓ ﺍﻟﻤﺸﺎﺭﻛﻴﻦ ﻓﻲ ﺃﺳﻮﺍﻕ ﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﻌﺎﻟﻤﻴﺔ‬
‫ﻭﻣﺴﺘﺨﺪﻣﻴﻦ ﺁﺧﺮﻳﻦ ﻓﻲ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬
‫ﻭﻟﻘﺪ ﺃﺻﺒﺢ ﻋﻤﻞ ﺍﻟﻠﺠﻨﺔ ﻣﻤﻜﻨﺎ ﺑﻔﻀﻞ ﺍﻟﺪﻋﻢ ﺍﻟﻤﺎﻟﻲ ﺍﻟﺬﻱ ﺗﺘﻠﻘﺎﻩ ﻣﻦ ﺍﻟﻤﻨﻈﻤﺎﺕ‬
‫ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻭﻣﺎ ﺗﻘﺪﻣﻪ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻷﺧﺮﻯ ﻟﻬﻴﺌﺘﻬﺎ ﻣﺜﻞ ﺇﺗﺤﺎﺩ ﺍﻟﻤﺤﺎﺳﺒﻴﻦ ﺍﻟﺪﻭﻟﻲ‬
‫ﻭﺍﻟﻤﺴﺎﻫﻤﺎﺕ ﺍﻟﺘﻲ ﺗﺮﺩ ﻣﻦ ﺍﻟﺸﺮﻛﺎﺕ ﻭﺍﻟﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺷﺮﻛﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ‬
‫ﺍﻷﺧﺮﻯ‪ ،‬ﻛﻤﺎ ﺗﺤﺼﻞ ﺍﻟﻠﺠﻨﺔ ﻋﻠﻰ ﺇﻳﺮﺍﺩﺍﺕ ﻣﻦ ﻣﺒﻴﻌﺎﺕ ﻣﻨﺸﻮﺭﺍﺗﻬﺎ‪.‬‬
‫ﻫﺬﺍ ﻭﺗﺪﺍﺭ ﺃﻋﻤﺎﻝ ﺍﻟﻠﺠﻨﺔ ﻣﻦ ﻗﺒﻞ ﺍﻟﻬﻴﺌﺔ ﺍﻟﻤﺆﻟﻔﺔ ﻣﻦ ﻣﻤﺜﻠﻲ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻓﻲ‬
‫ﺛﻼﺛﺔ ﻋﺸﺮ ﺩﻭﻟﺔ ﻭﺍﻟﺬﻱ ﻳﻌﻴﻨﻬﻢ ﻣﺠﻠﺲ ﺍﺗﺤﺎﺩ ﺍﻟﻤﺤﺎﺳﺒﻴﻦ ﺍﻟﺪﻭﻟﻲ‪ ،‬ﻭﺣﺘﻰ ﻣﻨﻈﻤﺎﺕ ﺃﺧﺮﻯ‬
‫ﺫﺍﺕ ﺍﻫﺘﻤﺎﻡ ﺑﺈﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﻤﺎﻟﻴﺔ‪ ،‬ﻭﻛﻞ ﻋﻀﻮ ﻓﻲ ﺍﻟﻬﻴﺌﺔ ﻳﺴﺘﻄﻴﻊ ﺗﻌﻴﻴﻦ ﻋﻀﻮﻳﻦ‬
‫ﻣﻤﺜﻠﻴﻦ ﻭﻣﺴﺘﺸﺎﺭﺍ ﻓﻨﻴﺎ ﻟﻴﺤﻀﺮﻭﺍ ﺍﺟﺘﻤﺎﻋﺎﺕ ﺍﻟﻬﻴﺌﺔ‪ ،‬ﻭ ﺗﺸﺠﻊ ﺍﻟﻠﺠﻨﺔ ﺃﻥ ﻳﺸﻤﻞ ﻛﻞ ﻋﻀﻮ‬
‫ﻫﻴﺌﺔ ﻓﻲ ﻭﻓﺪﻩ ﺍﻟﻤﻔﻮﺽ ﻋﻠﻰ ﺍﻷﻗﻞ ﺷﺨﺼﺎ ﻳﻌﻤﻞ ﻓﻲ ﺍﻟﺼﻨﺎﻋﺔ ﻭ ﺁﺧﺮ ﻣﻌﻨﻴﺎ ﻣﺒﺎﺷﺮﺓ‬
‫ﺑﺄﻋﻤﺎﻝ ﺍﻟﻤﻨﻈﻤﺔ ﺍﻟﻮﻃﻨﻴﺔ ﺍﻟﺘﻲ ﺗﻀﻊ ﺍﻟﻤﻌﺎﻳﻴﺮ‪ ،‬ﻭ ﺗﺸﻤﻞ ﺃﻋﻀﺎﺀ ﺍﻟﻬﻴﺌﺔ ﻟﻤﺪﺓ ﺍﻟﺴﻨﺘﻴﻦ‬
‫ﻭﺍﻟﻨﺼﻒ ﺍﻟﻤﻨﺘﻬﻴﺔ ﻓﻲ ‪ 21‬ﺩﻳﺴﻤﺒﺮ ﻣﻦ ﻋﺎﻡ ‪ 1997‬ﻣﺎ ﻳﻠﻲ‪) :‬ﺍﺳﺘﺮﺍﻟﻴﺎ‪ ،‬ﻛﻨﺪﺍ‪ ،‬ﻓﺮﻧﺴﺎ‪،‬‬
‫ﺃﻟﻤﺎﻧﻴﺎ‪ ،‬ﺍﻟﻬﻨﺪ‪ ،‬ﺍﻟﻴﺎﺑﺎﻥ‪ ،‬ﻣﺎﻟﻴﺰﻳﺎ‪ ،‬ﺍﻟﻤﻜﺴﻴﻚ‪ ،‬ﺍﺗﺤﺎﺩ ﺍﻟﻤﺤﺎﺳﺒﻴﻦ ﺍﻟﻘﺎﻧﻮﻧﻴﻴﻦ ﺍﻹﺳﻜﻨﺪﻧﺎﻓﻲ‪،‬‬
‫ﻫﻮﻟﻨﺪﺍ‪ ،‬ﺟﻨﻮﺏ ﺇﻓﺮﻳﻘﻴﺎ‪ ،‬ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻤﺘﺤﺪﺓ‪ ،‬ﺍﻟﻮﻻﻳﺎﺕ ﺍﻟﻤﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ(‪ ،‬ﻭﻣﻤﺜﻠﻴﻦ ﻋﻦ‬
‫ﻟﺠﻨﺔ ﺍﻟﺘﻨﺴﻴﻖ ﺍﻟﺪﻭﻟﻲ ﻟﺠﻤﻌﻴﺎﺕ ﺍﻟﻤﺤﻠﻠﻴﻦ ﺍﻟﻤﺎﻟﻴﻴﻦ ﻭﺍﺗﺤﺎﺩ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﻤﺴﻴﻄﺮﺓ‬
‫ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﺴﻮﻳﺴﺮﻳﺔ‪ ،‬ﻭﺍﻟﺠﻤﻌﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻤﻌﺎﻫﺪ ﺍﻟﻤﺪﺭﺍﺀ ﺍﻟﻤﺎﻟﻴﻴﻦ‪ .‬ﻭﺗﺘﻀﻤﻦ ﺃﻳﻀﺎ ﻭﻓﻮﺩ‬
‫ﺍﻟﻬﻨﺪ ﻭﺟﻨﻮﺏ ﺇﻓﺮﻳﻘﻴﺎ ﻣﻤﺜﻠﻴﻦ ﻋﻦ ﺳﻴﺮﻻﻧﻜﺎ ﻭﺯﻳﻤﺒﺎﺑﻮﻱ ﻋﻠﻰ ﺍﻟﺘﻮﺍﻟﻲ‪ ،‬ﻭﻣﻤﺜﻠﻴﻦ ﻋﻦ‬
‫ﺍﻟﻠﺠﻨﺔ ﺍﻷﻭﺭﻭﺑﻴﺔ ﻭﻫﻴﺌﺔ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻤﺎﻟﻴﺔ )‪ (FASB‬ﻭﻳﺤﻀﺮﻭﻥ ﺍﺟﺘﻤﺎﻋﺎﺕ ﺍﻟﻬﻴﺌﺔ‬
‫ﻛﻤﺮﺍﻗﺒﻴﻦ‪.‬‬

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 ‫ﺩﻭﺭ ﺍﳴﻨﻈﻤﺎﺕ ﺍﳴﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﳲ ﺗﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﳴﺮﺍﺟﻌﺔ‬

‫ﻭﻓﻲ ﻋﺎﻡ ‪ ،1981‬ﺃﺳﺴﺖ ﻫﻴﺌﺔ ﺍﻟﻠﺠﻨﺔ ﺍﻟﻤﺠﻤﻮﻋﺔ ﺍﻹﺳﺘﺸﺎﺭﻳﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺍﻟﺘﻲ ﺗﻀﻢ‬
‫ﻣﻤﺜﻠﻴﻦ ﻋﻦ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻤﻌﺪﻱ ﻭﻣﺴﺘﺨﺪﻣﻲ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺑﻮﺭﺻﺎﺕ ﺍﻷﺳﻬﻢ‬
‫ﻭﻣﻨﻈﻤﻲ ﺍﻟﺘﺄﻣﻴﻦ ﻭﺗﻀﻢ ﺍﻟﻤﺠﻤﻮﻋﺔ ﻣﻤﺜﻠﻴﻦ ﺃﻭ ﻣﺮﺍﻗﺒﻴﻦ ﻣﻦ ﻭﻛﺎﻻﺕ ﺍﻟﺘﻄﻮﻳﺮ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ‬
‫ﺍﻟﺘﻲ ﺗﻀﻊ ﺍﻟﻤﻌﺎﻳﻴﺮ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﺑﻴﻦ ﺍﻟﺤﻜﻮﻣﺎﺕ‪.‬‬
‫ﺗﺠﺘﻤﻊ ﻫﺬﻩ ﺍﻟﻤﺠﻤﻮﻋﺔ ﺍﻹﺳﺘﺸﺎﺭﻳﺔ ﻣﺮﺗﻴﻦ ﻓﻲ ﺍﻟﺴﻨﺔ ﻟﻤﻨﺎﻗﺸﺔ ﺍﻟﻬﻴﺌﺔ ﺑﺎﻟﻘﻀﺎﻳﺎ ﺍﻟﻔﻨﻴﺔ‬
‫ﻟﻤﺸﺎﺭﻳﻊ ﺍﻟﻠﺠﻨﺔ ﻭﺑﺮﻧﺎﻣﺞ ﻋﻤﻠﻬﺎ ﻭﺍﺳﺘﺮﺍﺗﻴﺠﻴﺘﻬﺎ ﺣﻴﺚ ﺗﻠﻌﺐ ﻫﺬﻩ ﺍﻟﻤﺠﻤﻮﻋﺔ ﺩﻭﺭﺍ ﻫﺎﻣﺎ‬
‫ﻓﻲ ﺍﻟﻌﻤﻞ ﺍﻟﻤﻮﺟﺐ ﻋﻠﻰ ﺍﻟﻠﺠﻨﺔ ﺍﻟﻤﺘﻀﻤﻦ ﻭﺿﻊ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﻓﻲ ﺍﻟﺤﺼﻮﻝ‬
‫ﻋﻠﻰ ﺍﻟﻘﺒﻮﻝ ﻟﻠﻤﻌﺎﻳﻴﺮ ﺍﻟﻨﺎﺗﺠﺔ‪.‬‬
‫ﻛﻤﺎ ﺃﺳﺴﺖ ﺍﻟﻠﺠﻨﺔ ﻓﻲ ﻋﺎﻡ ‪ 1985‬ﺗﺮﺗﻴﺒﺎ ﺇﺩﺍﺭﻳﺎ ﻋﺎﻟﻴﺎ ﻫﻮ ﺍﻟﻤﺠﻠﺲ ﺍﻹﺳﺘﺸﺎﺭﻱ ﺍﻟﺪﻭﻟﻲ‬
‫ﻣﻦ ﺍﻷﺷﺨﺎﺹ ﺍﻟﺒﺎﺭﺯﻳﻦ ﻓﻲ ﺍﻟﻤﺮﺍﻛﺰ ﺍﻟﺮﺋﻴﺴﻴﺔ ﻣﻦ ﻣﻬﻨﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻷﻋﻤﺎﻝ‬
‫ﻭﺍﻟﻤﺴﺘﺨﺪﻣﻴﻦ ﺍﻵﺧﺮﻳﻦ ﻟﻠﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‪ ،‬ﻭﻳﺘﻠﺨﺺ ﺩﻭﺭ ﺍﻟﻤﺠﻠﺲ ﺍﻹﺳﺘﺸﺎﺭﻱ ﻓﻲ ﺗﻌﺰﻳﺰ‬
‫ﻗﺒﻮﻝ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺗﻌﺰﻳﺰ ﻣﺼﺪﺍﻗﻴﺔ ﻋﻤﻞ ﺍﻟﻠﺠﻨﺔ ﻋﻤﻮﻣﺎ‪ ،‬ﻭﺫﻟﻚ ﻭﻓﻘﺎ ﻟﻤﺎ‬
‫ﻳﻠﻲ ﻣﻦ ﺑﻴﻦ ﻋﺪﺓ ﺃﺷﻴﺎﺀ‪ ) :‬ﺍﻟﺒﻬﻠﻮﻝ ‪ ،1997،‬ﺹ‪(59:‬‬
‫‪ -‬ﺇﻋﺎﺩﺓ ﺍﻟﻨﻈﺮ ﻭﺍﻟﺘﻌﻠﻴﻖ ﻋﻠﻰ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﻭﺧﻄﻂ ﺍﻟﻬﻴﺌﺔ‪.‬‬
‫‪ -‬ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺴﻨﻮﻱ ﺣﻮﻝ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﻬﻴﺌﺔ ﻓﻲ ﺗﺤﻘﻴﻖ ﺃﻫﺪﺍﻓﻬﺎ ﻭﻓﻲ ﺗﻨﻔﻴﺬ ﻋﻤﻠﻴﺘﻬﺎ‬
‫ﺍﻟﻤﻮﺟﺒﺔ ﻋﻠﻴﻬﺎ‪.‬‬
‫‪ -‬ﺗﻌﺰﻳﺰ ﺍﻟﻤﺸﺎﺭﻛﺔ ﻭﻗﺒﻮﻝ ﻋﻤﻞ ﺍﻟﻠﺠﻨﺔ ﺑﻮﺍﺳﻄﺔ ﻣﻬﻨﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺟﻤﺎﻋﺎﺕ ﺍﻟﻌﻤﻞ‬
‫ﻭﻣﺴﺘﺨﺪﻣﻲ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻷﻃﺮﺍﻑ ﺍﻷﺧﺮﻯ ﺍﻟﻤﻬﺘﻤﺔ‪.‬‬
‫‪ -‬ﺍﻟﺴﻌﻲ ﻭﺍﻟﺤﺼﻮﻝ ﻋﻠﻰ ﺗﻤﻮﻳﻞ ﻟﻌﻤﻞ ﺍﻟﻠﺠﻨﺔ ﺑﺎﻟﻄﺮﻳﻘﺔ ﺍﻟﺘﻲ ﻻ ﺗﻀﻌﻒ ﺍﺳﺘﻘﻼﻟﻴﺘﻬﺎ‪.‬‬
‫‪ -‬ﺇﻋﺎﺩﺓ ﺍﻟﻨﻈﺮ ﺑﺎﻟﻤﻮﺍﺯﻧﺔ ﻭ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﺠﻨﺔ )‪.(IASC‬‬
‫ﻳﻀﻤﻦ ﺍﻟﻤﺠﻠﺲ ﺍﻹﺳﺘﺸﺎﺭﻱ ﻋﺪﻡ ﺇﺿﻌﺎﻑ ﺍﺳﺘﻘﻼﻝ ﻣﻮﺿﻮﻋﻴﺔ ﺍﻟﻬﻴﺌﺔ ﻓﻲ ﺍﺗﺨﺎﺫ‬
‫ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﻔﻨﻴﺔ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﻤﻘﺘﺮﺣﺔ‪ ،‬ﻭﻻ ﻳﺸﺎﺭﻙ ﺍﻟﻤﺠﻠﺲ‬
‫ﺍﻹﺳﺘﺸﺎﺭﻱ ﻓﻲ ﻫﺬﻩ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻭﻻ ﻳﺴﻌﻰ ﻟﻠﺘﺄﺛﻴﺮ ﻋﻠﻴﻬﺎ‪.‬‬
‫ﻭﻟﻘﺪ ﺗﻢ ﺩﻋﻢ ﺍﻟﻬﻴﺌﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺠﻨﺔ )‪ (IASC‬ﺑﻬﻴﺌﺔ ﺇﺩﺍﺭﻳﺔ ﺻﻐﻴﺮﺓ ﻣﺘﻤﺮﻛﺰﺓ ﻓﻲ ﻟﻨﺪﻥ‪،‬‬
‫ﻳﺮﺃﺳﻬﺎ ﺍﻷﻣﻴﻦ ﺍﻟﻌﺎﻡ‪ ،‬ﻭﺣﺘﻰ ﻋﺎﻡ )‪ (1985‬ﻛﺎﻧﺖ ﺍﻟﻠﺠﻨﺔ ﺗﻌﺘﻤﺪ ﻛﻠﻴﺎ ﻋﻠﻰ ﻫﻴﺌﺔ ﺇﺩﺍﺭﻳﺔ‬
‫ﻣﺘﺠﺪﺩﺓ ﻣﻦ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﻤﻬﻨﻴﺔ ﻭﺍﻟﻤﻌﺎﻫﺪ ﺍﻷﻛﺎﺩﻳﻤﻴﺔ ﺍﻟﺘﻲ ﺗﻀﻊ‬
‫ﺍﻟﻤﻌﺎﻳﻴﺮ ﻋﺒﺮ ﺍﻟﻌﺎﻟﻢ‪ ،‬ﻭﺍﻷﻛﺜﺮ ﺣﺪﺍﺛﺔ ﺍﻵﻥ ﻓﻘﺪ ﻋﻴﻨﺖ ﺍﻟﻠﺠﻨﺔ ﺃﻣﻴﻨﺎ ﻋﺎﻣﺎ ﺩﺍﺋﻤﺎ ﻭﻣﻮﻇﻔﻴﻦ‬
‫ﺇﺩﺍﺭﻳﻴﻦ ﺁﺧﺮﻳﻦ ﺩﺍﺋﻤﻴﻦ ﻓﻀﻼ ﻋﻦ ﺍﻟﻬﻴﺌﺔ ﺍﻹﺩﺍﺭﻳﺔ ﺍﻟﻤﺘﺠﺪﺩﺓ‪ ،‬ﻭﺗﺘﻀﻤﻦ ﺍﻵﻥ ﺍﻟﻬﻴﺌﺔ‬

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‫ﺍﻷﺧﻀﺮ ﻟﻘﻠﻴﻄﻲ ‪ -‬ﻟﺤﺴﻦ ﺩﺭﺩﻭﺭﻱ‬

‫ﺍﻹﺩﺍﺭﻳﺔ ﺍﻟﻔﻨﻴﺔ ﻭﻣﺪﺭﺍﺀ ﺍﻟﻤﺸﺎﺭﻳﻊ ﺃﺷﺨﺎﺻﺎ ﻣﻦ ﻛﻨﺪﺍ ﻭﻓﺮﻧﺴﺎ ﻭﺃﻟﻤﺎﻧﻴﺎ ﻭﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻤﺘﺤﺪﺓ‬
‫ﻭﺍﻟﻮﻻﻳﺎﺕ ﺍﻟﻤﺘﺤﺪﺓ‪.‬‬
‫‪ -2-3‬ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒ‪(IFAC) ‬‬
‫ﺗﻢ ﺗﺄﺳﻴﺲ ﺍﻹﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﻋﺎﻡ ‪ 1977‬ﻧﺘﻴﺠﺔ ﺍﺗﻔﺎﻗﻴﺔ ﺑﻴﻦ ‪ 63‬ﻣﻨﻈﻤﺔ‬
‫ﻣﺤﺎﺳﺒﻴﺔ ﻓﻲ ‪ 49‬ﺩﻭﻟﺔ ﺍﻟﻤﻨﻌﻘﺪﺓ ﻓﻲ ﻣﺪﻳﻨﺔ ﻣﻴﻮﻧﺦ ﺑﺄﻟﻤﺎﻧﻴﺎ‪ ،‬ﻭﺑﺪﺃ ﺃﻋﻤﺎﻟﻪ ﺑﺼﻮﺭﺓ ﻓﻌﻠﻴﺔ‬
‫ﺳﻨﺔ ‪ )1978‬ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ‪ ،‬ﺗﺮﺟﻤﺔ ﺃﻳﻮﺏ‪ ،‬ﺟﺎﺩ ﺍﷲ ‪ ،1989 ،‬ﺹ‪ ،(09:‬ﻭﻛﺎﻥ‬
‫ﺍﻟﻐﺮﺽ ﻣﻦ ﺗﺄﺳﻴﺲ ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﻫﻮ ﺗﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ‬
‫ﻭﺗﻤﻜﻴﻨﻬﺎ ﻣﻦ ﺗﻮﻓﻴﺮ ﺧﺪﻣﺎﺕ ﻣﺴﺘﻤﺮﺓ ﻭﺑﻤﺴﺘﻮﻯ ﺭﻓﻴﻊ ﻟﺼﺎﻟﺢ ﺍﻟﻤﺴﺘﻔﻴﺪﻳﻦ‪ ،‬ﺫﻟﻚ ﻣﻦ‬
‫ﺧﻼﻝ ﺍﻟﺘﻌﺎﻭﻥ ﻣﻊ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻷﻋﻀﺎﺀ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻹﻗﻠﻴﻤﻴﺔ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﻭﺍﻟﻤﺮﺍﺟﻌﻴﻦ‬
‫ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻷﺧﺮﻯ ‪ ،‬ﻭﻗﺪ ﺑﺎﺩﺭ ﺍﻹﺗﺤﺎﺩ ﺑﺘﻨﺴﻴﻖ ﺍﻟﺠﻬﻮﺩ ﺍﻟﻤﺒﺬﻭﻟﺔ ﻹﺻﺪﺍﺭ ﺑﻴﺎﻧﺎﺕ‬
‫ﺩﻭﻟﻴﺔ ﺗﺨﺺ ﺍﻟﻤﺴﺎﺋﻞ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻤﻬﻨﻴﺔ ﻭﺍﻟﺴﻠﻮﻛﻴﺔ ﻭﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ‬
‫ﺑﺎﻟﻤﻬﻨﺔ‪).‬ﺍﻻﻟﻮﺳﻲ‪ ،2005 ،‬ﺹ‪(49:‬‬
‫ﺍﻷﻫﺪﺍﻑ ﻭﺍﻟﻤﻬﺎﻡ ﺍﻟﺘﻲ ﻛﻠﻔﺖ ﻟﺠﻨﺔ ﺍﻹﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﺑﺘﺤﻘﻴﻘﻬﺎ ﻫﻲ ﻛﺎﻟﺘﺎﻟﻲ‪:‬‬
‫)ﺻﺎﻟﺢ‪ ،2004 ،‬ﺹ‪(67:‬‬
‫ﺍﻗﺘﺮﺍﺡ ﻭﺗﻄﻮﻳﺮ ﻣﻌﺎﻳﻴﺮ ﺃﺩﻟﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ‪.‬‬ ‫‪-‬‬
‫ﺍﻗﺘﺮﺍﺡ ﻭﺗﻄﻮﻳﺮ ﻗﻮﺍﻋﺪ ﺍﻟﺴﻠﻮﻙ ﺍﻟﻤﻬﻨﻲ‪.‬‬ ‫‪-‬‬
‫ﺗﺤﺪﻳﺪ ﻣﺘﻄﻠﺒﺎﺕ ﻭﻣﻜﻮﻧﺎﺕ ﺑﺮﺍﻣﺞ ﺍﻟﺘﻌﻠﻴﻢ ﻭﺍﻟﺘﺪﺭﻳﺐ ﻭﺍﻟﺘﻄﻮﻳﺮ ﺍﻟﻤﻬﻨﻲ‪.‬‬ ‫‪-‬‬
‫ﺗﻘﻴﻴﻢ ﻭﺗﻄﻮﻳﺮ ﺃﺳﺎﻟﻴﺐ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ‪.‬‬ ‫‪-‬‬
‫ﺗﺠﻤﻴﻊ ﻭﺗﺤﻠﻴﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺍﺟﺮﺍﺀ ﺍﻟﺒﺤﻮﺙ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺣﻮﻝ ﺳﺒﻞ ﺗﻄﻮﻳﺮ ﺇﺩﺍﺭﺓ ﻣﻜﺎﺗﺐ‬ ‫‪-‬‬
‫ﺍﻟﻤﺮﺍﺟﻌﺔ‪.‬‬
‫ﺍﻟﻘﻴﺎﻡ ﺑﺎﻟﺪﺭﺍﺳﺎﺕ ﻭﺍﻷﺑﺤﺎﺙ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ ﺑﺎﻟﻤﻬﻨﺔ ﻣﺜﻞ ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‬ ‫‪-‬‬
‫ﻟﻠﻤﺮﺍﺟﻌﻴﻦ‪.‬‬
‫ﺇﺻﺪﺍﺭ ﺍﻟﺪﻭﺭﻳﺎﺕ ﻛﻮﺳﻴﻠﺔ ﻟﺘﺒﺎﺩﻝ ﺍﻵﺭﺍﺀ ﻭﺍﻷﻓﻜﺎﺭ ﺑﻴﻦ ﺍﻟﻤﻬﺘﻤﻴﻦ ﺑﺎﻟﻤﻬﻨﺔ‪.‬‬ ‫‪-‬‬
‫ﺗﺸﺠﻴﻊ ﻭﺗﻘﻮﻳﺔ ﺍﻟﻌﻼﻗﺔ ﻣﻊ ﻣﺨﺘﻠﻒ ﺍﻟﻔﺌﺎﺕ ﺍﻟﺘﻲ ﺗﺴﺘﺨﺪﻡ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ‪.‬‬ ‫‪-‬‬
‫ﺍﻟﺘﻌﺎﻭﻥ ﻣﻊ ﺍﻟﻬﻴﺌﺎﺕ ﺍﻟﻘﻄﺮﻳﺔ ﻭﺍﻹﻗﻠﻴﻤﻴﺔ ﻭﺍﻟﻤﺴﺎﻋﺪﺓ ﻓﻲ ﻧﺸﺮ ﻣﺜﻞ ﻫﺬﻩ ﺍﻟﻬﻴﺌﺎﺕ‪.‬‬ ‫‪-‬‬
‫ﺗﻨﻈﻴﻢ ﻋﻤﻠﻴﺔ ﺗﺒﺎﺩﻝ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻓﻲ ﻣﺠﺎﻝ ﺗﻘﻨﻴﺔ ﻭﺗﻄﻮﻳﺮ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ‪.‬‬ ‫‪-‬‬
‫ﺍﻟﺘﻨﻈﻴﻢ ﻭﺍﻹﺷﺮﺍﻑ ﻋﻠﻰ ﺍﻻﺟﺘﻤﺎﻋﺎﺕ ﺍﻟﺪﻭﺭﻳﺔ ﻷﻋﻀﺎﺀ ﺍﻻﺗﺤﺎﺩ‪.‬‬ ‫‪-‬‬
‫ﺗﺸﺠﻴﻊ ﺍﻟﺮﺍﻏﺒﻴﻦ ﻓﻲ ﺍﻟﺪﺧﻮﻝ ﺇﻟﻰ ﺍﻻﺗﺤﺎﺩ ﻭﺍﻟﻤﺸﺎﺭﻛﺔ ﻓﻲ ﻧﺸﺎﻃﺎﺗﻪ ﻭﺍﻟﺘﻌﺮﻳﻒ ﺑﻬﺎ‪.‬‬ ‫‪-‬‬
‫ﻳﺘﻜﻮﻥ ﺍﻟﻬﻴﻜﻞ ﺍﻟﺘﻨﻈﻴﻤﻲ ﻟﻼﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﻣﻤﺎ ﻳﻠﻲ‪:‬‬
‫*ﺍﻟﻌﻀﻮﻳﺔ‬
‫ﺍﻟﻌﻀﻮﻳﺔ ﻓﻲ ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﻣﺘﺎﺣﺔ ﻟﻠﻤﻨﻈﻤﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻓﻲ ﺍﻟﺪﻭﻝ‬
‫ﺍﻟﻤﺨﺘﻠﻔﺔ ﺳﻮﺍﺀ ﻛﺎﻧﺖ ﻫﺬﻩ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺗﻨﻈﻢ ﺑﻮﺍﺳﻄﺔ ﺍﻟﻘﺎﻧﻮﻥ ﺃﻭ ﻋﻦ ﻃﺮﻳﻖ ﺍﻹﺟﻤﺎﻉ‬
‫ﺍﻟﻌﺎﻡ ﻓﻲ ﺍﻟﺪﻭﻝ ﻛﻤﻨﻈﻤﺎﺕ ﻗﻮﻣﻴﺔ ﻫﺎﻣﺔ‪ ،‬ﻭﺍﻟﻌﻀﻮﻳﺔ ﻓﻲ ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﻫﻲ‬

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 ‫ﺩﻭﺭ ﺍﳴﻨﻈﻤﺎﺕ ﺍﳴﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﳲ ﺗﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﳴﺮﺍﺟﻌﺔ‬

‫ﻧﻔﺲ ﺍﻟﻌﻀﻮﻳﺔ ﻓﻲ ﻟﺠﻨﺔ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ ،‬ﻭﺗﻀﻢ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﻤﻬﻨﻴﺔ ﺍﻷﻋﻀﺎﺀ ﻓﻲ‬
‫ﺍﻻﺗﺤﺎﺩ ﺍﻛﺜﺮ ﻣﻦ ‪ 2,5‬ﻣﻠﻴﻮﻥ ﻣﺤﺎﺳﺐ ﻳﻌﻤﻠﻮﻥ ﻓﻲ ﻣﻬﻨﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﺃﻭ ﻓﻲ‬
‫ﻣﺠﺎﻝ ﺍﻟﺘﻌﻠﻴﻢ ﺃﻭ ﻛﻤﻮﻇﻔﻴﻦ ﻓﻲ ﺍﻟﻘﻄﺎﻉ ﺍﻟﻌﺎﻡ ﺃﻭ ﺍﻟﺨﺎﺹ ﻛﻤﺎ ﻳﻀﻢ ‪ 155‬ﻫﻴﺌﺔ ﻣﺤﺎﺳﺒﻴﺔ‬
‫ﺗﻤﺜﻞ ‪ 113‬ﺩﻭﻟﺔ‪).‬ﺳﻮﺳﻲ‪ ،2011 ،‬ﺹ‪(42 :‬‬

‫*ﺍﻟﺠﻤﻌﻴﺔ‬
‫ﺗﺘﻜﻮﻥ ﺍﻟﺠﻤﻌﻴﺔ ﻣﻦ ﺍﻷﻋﻀﺎﺀ ﺍﻟﻤﻤﺜﻠﻴﻦ ﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺣﻴﺚ ﻳﻤﺜﻞ ﻛﻞ ﻣﻨﻈﻤﺔ‬
‫ﻋﻀﻮ ﻭﺍﺣﺪ‪ ،‬ﻭﺗﻘﻮﻡ ﺍﻟﺠﻤﻌﻴﺔ ﺑﺈﺧﺘﻴﺎﺭ ﻣﺠﻠﺲ ﻟﻼﺗﺤﺎﺩ ﻭﺇﻧﺸﺎﺀ ﺃﺳﺲ ﺍﻟﻤﺴﺎﻫﻤﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﻟﻸﻋﻀﺎﺀ ﻭﺗﺘﺒﻨﻰ ﺍﻟﺘﻐﻴﺮﺍﺕ ﻓﻲ ﺍﻟﻨﻈﺎﻡ ﺍﻷﺳﺎﺳﻲ ﻟﻼﺗﺤﺎﺩ ‪.‬‬
‫*ﺍﳴﺠﻠﺲ‬
‫ﻳﺘﻜﻮﻥ ﺍﻟﻤﺠﻠﺲ ﻣﻦ ﻣﻤﺜﻠﻲ ﺍﻟﺪﻭﻝ ﻳﺘﻢ ﺇﺧﺘﻴﺎﺭﻫﻢ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﺠﻤﻌﻴﺔ‪ ،‬ﻭﺗﻘﻊ ﻋﻠﻰ‬
‫ﺍﻟﻤﺠﻠﺲ ﻣﺴﺆﻭﻟﻴﺔ ﺗﻨﻔﻴﺬ ﺑﺮﺍﻣﺞ ﻋﻤﻞ ﺍﻹﺗﺤﺎﺩ‪ ،‬ﺫﻟﻚ ﺑﺘﻄﻮﻳﺮ ﻭﺇﺻﺪﺍﺭ ﺍﻹﺭﺷﺎﺩﺍﺕ ﻭﺇﺟﺮﺍﺀﺍﺕ‬
‫ﺍﻟﺘﺸﻐﻴﻞ ﻟﺘﺤﻘﻴﻖ ﻫﺬﺍ ﺍﻟﻐﺮﺽ‪ ،‬ﻭﻳﻘﻮﻡ ﺍﻟﻤﺠﻠﺲ ﻓﻲ ﺳﺒﻴﻞ ﺫﻟﻚ ﺑﺘﻌﻴﻴﻦ ﻟﺠﺎﻥ ﺗﻨﻔﻴﺬﻳﺔ‬
‫ﻣﻦ ﺍﻷﻋﻀﺎﺀ ﻟﺘﻨﻔﻴﺬ ﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺍﻟﻘﺮﺍﺭﺍﺕ ‪.‬‬
‫ﻭﻳﺘﻢ ﺗﻨﻔﻴﺬ ﺑﺮﺍﻣﺞ ﻋﻤﻞ ﺍﻟﻤﺠﻠﺲ ﺑﺸﻜﻞ ﺃﺳﺎﺳﻲ ﻣﻦ ﻗﺒﻞ ﻣﺠﺎﻣﻴﻊ ﻋﻤﻞ ﺃﻭ ﺑﻮﺍﺳﻄﺔ‬
‫ﺇﺣﺪﻯ ﺍﻟﻠﺠﺎﻥ ﺍﻟﻔﻨﻴﺔ ﺍﻟﺪﺍﺋﻤﺔ ﺍﻟﻤﻮﺍﻟﻴﺔ‪:‬‬
‫‪ -‬ﻟﺠﻨﺔ ﺍﻟﺘﻌﻠﻴﻢ؛‬
‫‪ -‬ﻟﺠﻨﺔ ﺍﻟﺴﻠﻮﻙ ﺍﻟﻤﻬﻨﻲ؛‬
‫‪ -‬ﻟﺠﻨﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻹﺩﺍﺭﻳﺔ؛‬
‫‪ -‬ﻟﺠﻨﺔ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ؛‬
‫‪ -‬ﺍﻟﻠﺠﻨﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻤﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ؛‬
‫‪ -‬ﻟﺠﻨﺔ ﺍﻟﻌﻀﻮﻳﺔ؛‬
‫‪ -‬ﻟﺠﻨﺔ ﺍﻟﻘﻄﺎﻉ ﺍﻟﻌﺎﻡ‪.‬‬
‫ﻭﺗﺠﺪﺭ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻰ ﻟﺠﻨﺔ ﺍﻟﺘﻌﻠﻴﻢ‪ ،‬ﻟﺠﻨﺔ ﺍﻟﺴﻠﻮﻙ ﺍﻟﻤﻬﻨﻲ‪ ،‬ﺍﻟﻠﺠﻨﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻤﻬﻨﺔ‬
‫ﺍﻟﻤﺮﺍﺟﻌﺔ ﻓﻴﻤﺎ ﻳﻠﻲ‪:‬‬
‫*ﻟﺠﻨﺔ ﺍﻟﺘﻌﻠﻴﻢ‬
‫ﻭﻫﻲ ﻟﺠﻨﺔ ﺩﺍﺋﻤﺔ ﺗﺎﺑﻌﺔ ﻟﻤﺠﻠﺲ ﺍﻹﺗﺤﺎﺩ‪ ،‬ﻭﻗﺪ ﺃﻧﺸﺄﺕ ﻫﺬﻩ ﺍﻟﻠﺠﻨﺔ ﻟﻤﻨﺎﻗﺸﺔ ﺍﻟﺒﺤﻮﺙ‬
‫ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﻭﻟﺘﻄﻮﻳﺮ ﻣﻌﺎﻳﻴﺮ ﻭﺍﺭﺷﺎﺩﺍﺕ ﻓﻲ ﺍﻟﺘﻌﻠﻴﻢ ﻭﺍﻟﺘﺪﺭﻳﺐ ﺍﻟﺴﺎﺑﻖ ﻟﻺﺗﺤﺎﺩ ﺑﺎﻟﻤﻬﻨﺔ‪،‬‬
‫ﻭﺍﻟﺘﻌﻠﻴﻢ ﺍﻟﻤﻬﻨﻲ ﺍﻟﻤﺴﺘﻤﺮ ﻷﻋﻀﺎﺀ ﻣﻬﻨﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ ،‬ﻭﻳﺘﻮﻗﻊ ﺃﻥ ﺗﻌﻤﻞ ﺍﻟﻠﺠﻨﺔ ﻛﺤﺎﻓﺰ‬
‫ﻟﻠﻌﻤﻞ ﺍﻟﻤﺸﺘﺮﻙ ﺑﻴﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻤﺘﻘﺪﻣﺔ ﻭﺍﻟﺪﻭﻝ ﺍﻟﺘﻲ ﺗﺴﻌﻰ ﺇﻟﻰ ﺍﻟﺘﻘﺪﻡ ﻭﺍﻟﻤﺴﺎﻋﺪﺓ ﻓﻲ‬

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‫ﺍﻷﺧﻀﺮ ﻟﻘﻠﻴﻄﻲ ‪ -‬ﻟﺤﺴﻦ ﺩﺭﺩﻭﺭﻱ‬

‫ﺗﻄﻮﻳﺮ ﺍﻟﺘﻌﻠﻴﻢ ﺍﻟﻤﺤﺎﺳﺒﻲ ﺧﺎﺻﺔ ﻓﻲ ﻣﺠﺎﻝ ﺍﻟﻤﺴﺎﻋﺪﺍﺕ ﺍﻟﺘﻲ ﺗﺴﺎﻫﻢ ﻓﻲ ﺍﻟﺘﻄﻮﺭ‬

‫ﺍﻹﻗﺘﺼﺎﺩﻱ‪.‬‬
‫*ﻟﺠﻨﺔ ﺍﻟﺴﻠﻮﻙ ﺍﳴﻬﻨﻲ‬
‫ﺍﻫﺘﻤﺖ ﻟﺠﻨﺔ ﺍﻟﺴﻠﻮﻙ ﺍﻟﻤﻬﻨﻲ ﺑﺈﺻﺪﺍﺭ ﻭﻣﻨﺎﻗﺸﺔ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﺘﻲ ﺗﺘﻌﻠﻖ ﺑﺎﻟﻨﻮﺍﺣﻲ ﺍﻟﺘﺎﻟﻴﺔ‬
‫)ﺳﻮﺳﻲ‪ ،2011 ،‬ﺹ‪(43:‬‬
‫ﺍﻟﺴﻠﻮﻙ ﺍﻟﻤﻬﻨﻲ ﻓﻲ ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ‪.‬‬ ‫‪-‬‬
‫ﺣﻤﻼﺕ ﺍﻟﺪﻋﺎﻳﺔ ﻭﺟﺬﺏ ﺍﻟﻌﻤﻼﺀ‪.‬‬ ‫‪-‬‬
‫ﺍﻷﻣﺎﻧﺔ ﻭﺍﻟﻤﻮﺿﻮﻋﻴﺔ ﻭﺍﻹﺳﺘﻘﻼﻟﻴﺔ‪.‬‬ ‫‪-‬‬
‫ﺍﻟﺴﺮﻳﺔ ﻭﺍﻟﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ ﺃﺳﺮﺍﺭ ﺍﻟﻌﻤﻴﻞ‪.‬‬ ‫‪-‬‬
‫ﺍﻟﻜﻔﺎﺀﺓ ﺍﻟﻤﻬﻨﻴﺔ‪.‬‬ ‫‪-‬‬
‫ﺍﻟﺴﻠﻮﻙ ﺍﻟﻤﻬﻨﻲ ﻟﻠﻤﺮﺍﺟﻊ ﻋﻨﺪﻣﺎ ﻳﻌﻤﻞ ﻓﻲ ﺩﻭﻟﺔ ﺃﺟﻨﺒﻴﺔ‬ ‫‪-‬‬
‫ﺍﻟﺸﺮﻭﻁ ﺍﻟﺘﻲ ﻳﺠﺐ ﺃﻥ ﺗﻮﺍﻓﺮﻫﺎ ﻗﺒﻞ ﺍﻟﻘﻴﺎﻡ ﺑﻌﻤﻠﻴﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﻋﻨﺪﻣﺎ ﻳﺤﻞ ﻣﺮﺍﺟﻊ‬ ‫‪-‬‬
‫ﻣﺤﻞ ﻣﺮﺍﺟﻊ ﺁﺧﺮ‪.‬‬
‫ﺷﺮﻭﻁ ﻗﺒﻮﻝ ﻣﻬﺎﻡ ﻣﻌﻴﻨﺔ‪ ،‬ﺃﻭ ﺍﻟﻘﻴﺎﻡ ﺑﻌﻤﻠﻴﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻋﻨﺪﻣﺎ ﻳﻘﻮﻡ ﻣﺮﺍﺟﻊ ﺃﺧﺮ‬ ‫‪-‬‬
‫ﺑﺒﻌﺾ ﺍﻷﻋﻤﺎﻝ ﻟﻠﻌﻤﻴﻞ‪.‬‬
‫‪ 3.3‬ﻟﺠﻨﺔ ﻣﻤﺎﺭﺳﺔ ﺍﳴﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ‬
‫ﺗﻌﺘﺒﺮ ﺍﻟﻠﺠﻨﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻤﻤﺎﺭﺳﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺇﺣﺪﻯ ﺍﻟﻠﺠﺎﻥ ﺍﻟﺮﺋﻴﺴﻴﺔ ﻭﺍﻟﺪﺍﺋﻤﺔ ﺍﻟﺘﺎﺑﻌﺔ‬
‫ﻟﻼﺗﺤﺎﺩ ﺍﻟﻤﺤﺎﺳﺒﻴﻦ ﺍﻟﺪﻭﻟﻲ )‪ (IFAC‬ﻭﻟﻘﺪ ﺃﻋﻄﻴﺖ ﻫﺬﻩ ﺍﻟﻠﺠﻨﺔ ﻣﺴﺆﻭﻟﻴﺔ ﻭﺳﻠﻄﺔ ﻣﺤﺪﺩﺓ‬
‫ﻹﺻﺪﺍﺭ ﻣﺴﻮﺩﺍﺕ ﺍﻟﻤﻌﺎﻳﻴﺮ ﻭﺑﻴﺎﻧﺎﺕ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﺨﺪﻣﺎﺕ ﺍﻟﺘﺎﺑﻌﺔ ﻭﺫﻟﻚ ﺑﺎﻟﻨﻴﺎﺑﺔ ﻋﻦ ﻣﺠﻠﺲ‬
‫ﺍﺗﺤﺎﺩ ﺍﻟﻤﺤﺎﺳﺒﻴﻦ ﺍﻟﺪﻭﻟﻲ )‪ ،(IFAC‬ﻋﻠﻰ ﺃﻥ ﺗﺴﻌﻰ ﻟﺘﺤﻘﻴﻖ ﺍﻟﻘﺒﻮﻝ ﺍﻟﻄﻮﻋﻲ ﻟﺘﻠﻚ‬
‫ﺍﻟﻤﻌﺎﻳﻴﺮ ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺗﻌﺰﻳﺰﻫﺎ‪).‬ﺻﺎﻟﺢ ﻋﺰﻭﺯ‪ ،1999 ،‬ﺹ‪(55:‬‬
‫ﺗﺠﺪﺭ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻰ ﺃﻧﻪ ﻓﻲ ﺑﺪﺍﻳﺔ ﻋﺎﻡ )‪ (2001‬ﻗﺪ ﺗﻐﻴﺮ ﺍﺳﻢ ﻟﺠﻨﺔ ﻣﻤﺎﺭﺳﺎﺕ ﺍﻟﻤﺮﺍﺟﻌﺔ‬
‫ﺍﻟﺪﻭﻟﻴﺔ )‪ (IAPC‬ﺇﻟﻰ ﻣﺠﻠﺲ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺪﻭﻟﻲ )‪ (IAASB‬ﺍﻟﺘﻲ ﻋﻘﺪﺕ ﺃﻭﻝ‬
‫ﺍﺟﺘﻤﺎﻋﺎﺗﻬﺎ ﻓﻲ ﻣﺪﻳﻨﺔ ﻧﻴﻮﻳﻮﺭﻙ ﻋﺎﻡ )‪ ،(1978‬ﻛﻤﺎ ﺃﻥ ﻫﺬﻩ ﺍﻟﻠﺠﻨﺔ ﺃﺻﺪﺭﺕ ﻓﻲ ﻋﺎﻡ‬
‫)‪ (1979‬ﺃﻭﻝ ﺃﺩﻟﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﻤﻮﺳﻮﻡ ﺑﻬﺪﻑ ﻭﻧﻄﺎﻕ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‪،‬‬
‫ﻭﺍﻟﺬﻱ ﻋﺪﻝ ﻋﺎﻡ )‪ ،(1980‬ﻭﻓﻲ ﻋﺎﻡ )‪ (1985‬ﻃﻠﺐ ﺃﻋﻀﺎﺀ ﻫﺬﻩ ﺍﻟﻠﺠﻨﺔ ﺑﺎﻟﻌﻤﻞ ﻭﻓﻘﺎ‬
‫ﻟﻠﻤﺼﻠﺤﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻭﻓﻲ ﻋﺎﻡ )‪ (1987‬ﺃﺻﺪﺭﺕ ﻫﺬﻩ ﺍﻟﻠﺠﻨﺔ )‪ (26‬ﺩﻟﻴﻼ ﻣﻦ ﺃﺩﻟﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ‬
‫ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﻭﻓﻲ ﻋﺎﻡ )‪ (1989‬ﺃﺻﺪﺭﺕ ﺍﻟﻠﺠﻨﺔ ﺩﻟﻴﻞ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪ (27‬ﺍﻟﻤﻮﺳﻮﻡ‬
‫ﺑﻔﺤﺺ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‪.‬‬

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 ‫ﺩﻭﺭ ﺍﳴﻨﻈﻤﺎﺕ ﺍﳴﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﳲ ﺗﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﳴﺮﺍﺟﻌﺔ‬

‫ﻭﻓﻲ ﻋﺎﻡ )‪ (1991‬ﺃﻋﺎﺩﺕ ﻫﺬﻩ ﺍﻟﻠﺠﻨﺔ ﺗﻜﻮﻳﺪ )ﺗﺼﻨﻴﻒ( ﺃﺩﻟﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻓﻀﻼ ﻋﻦ‬
‫ﺗﻐﻴﻴﺮ ﺍﺳﻤﻬﺎ ﺇﻟﻰ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ )‪ ،(ISA‬ﻭﻓﻲ ﻋﺎﻡ )‪ (1994‬ﺗﻢ ﺗﺴﻤﻴﺘﻬﺎ ﻣﻌﺎﻳﻴﺮ‬
‫ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻤﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ‪.‬‬
‫ﻭﻓﻲ ﻋﺎﻡ )‪ (2001‬ﻗﺎﻣﺖ ﺍﻟﻠﺠﻨﺔ ﺑﻤﺮﺍﺟﻌﺔ ﺷﺎﻣﻠﺔ ﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﻓﻲ ﻋﺎﻣﻲ‬
‫)‪ (2002‬ﻭ)‪ (2003‬ﺑﺪﺃ ﻣﺠﻠﺲ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺪﻭﻟﻲ ﺍﺟﺘﻤﺎﻋﺎﺗﻪ ﻭﺍﻟﺘﻨﺴﻴﻖ ﻣﻊ‬
‫ﺍﻟﻤﻌﻬﺪ ﺍﻷﻣﺮﻳﻜﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﺍﻟﻘﺎﻧﻮﻧﻴﻴﻦ )‪ ،(AICPA‬ﺇﻻ ﺃﻥ ﻫﻴﻜﻞ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﻌﺪﻝ ﻋﺎﻡ‬
‫)‪ (1991‬ﺍﺳﺘﻤﺮ ﻛﻤﺎ ﻫﻮ‪.‬‬
‫ﺑﻴﻨﻤﺎ ﻓﻲ ﻋﺎﻡ )‪ (2004‬ﺃﺻﺒﺢ ﺭﺋﻴﺲ ﺍﻟﻤﺠﻠﺲ ﻳﻌﻤﻞ ﻛﻞ ﺍﻟﻮﻗﺖ‪ ،‬ﻭﻟﺬﻟﻚ ﺷﻬﺪ ﻫﺬﺍ‬
‫ﺍﻟﻌﺎﻡ ﺗﻌﺪﻳﻞ ﻫﻴﻜﻞ ﺍﻹﺻﺪﺍﺭﺍﺕ ﻟﻠﻤﻌﺎﻳﻴﺮ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻦ ﻣﺠﻠﺲ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﺘﺄﻛﻴﺪ‬
‫ﺍﻟﺪﻭﻟﻴﺔ ﻟﻴﺘﺨﺬ ﺍﻟﻤﺤﺘﻮﻯ ﺍﻟﻤﻮﺍﻟﻲ‪:‬‬
‫‪ -‬ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﺮﻗﺎﺑﺔ ﺍﻟﻤﻬﻨﻴﺔ )ﺍﻟﻤﻌﺎﻳﻴﺮ ‪.(99 – 1‬‬
‫‪ -‬ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ )ﺍﻟﻤﻌﺎﻳﻴﺮ ‪.(999 – 100‬‬
‫‪ -‬ﺑﻴﺎﻧﺎﺕ ﻣﻤﺎﺭﺳﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ )ﺍﻟﺒﻴﺎﻧﺎﺕ ‪.(1999 – 1000‬‬
‫‪ -‬ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻤﺮﺍﺟﻌﺔ )ﺍﻟﻤﻌﺎﻳﻴﺮ ‪.(2699 – 2000‬‬
‫‪ -‬ﺑﻴﺎﻧﺎﺕ ﻣﻤﺎﺭﺳﺔ ﻣﺮﺍﺟﻌﺔ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ )ﺍﻟﺒﻴﺎﻧﺎﺕ ‪.(2999 – 2700‬‬
‫‪ -‬ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﺄﻛﻴﺪ )ﺍﻟﻤﻌﺎﻳﻴﺮ ‪.(3699 – 3000‬‬
‫‪ -‬ﺑﻴﺎﻧﺎﺕ ﻣﻤﺎﺭﺳﺔ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺪﻭﻟﻴﺔ )ﺍﻟﺒﻴﺎﻧﺎﺕ ‪.(3999 – 3700‬‬
‫‪ -‬ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﺨﺪﻣﺎﺕ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ )ﺍﻟﻤﻌﺎﻳﻴﺮ ‪.(4699 – 4000‬‬
‫‪ -‬ﺑﻴﺎﻧﺎﺕ ﻣﻤﺎﺭﺳﺔ ﺍﻟﺨﺪﻣﺎﺕ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ ﺍﻟﺪﻭﻟﻴﺔ )ﺍﻟﻤﻌﺎﻳﻴﺮ ‪.(4999 – 4700‬‬
‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﻟﻰ ﻣﺎ ﺗﻘﺪﻡ‪ ،‬ﻓﻘﺪ ﺗﻢ ﺗﻌﺪﻳﻞ ﺻﻼﺣﻴﺎﺕ ﻋﻤﻞ ﻣﺠﻠﺲ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ‬
‫ﻭﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﻭﻣﻘﺪﻣﺔ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﺮﻗﺎﺑﺔ ﺍﻟﻤﻬﻨﻴﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﺘﺄﻛﻴﺪ‬
‫ﻭﺍﻟﺨﺪﻣﺎﺕ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ ﻓﻀﻼ ﻋﻦ ﺗﻘﺪﻳﻢ ﺍﻹﺿﺎﻓﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﺍﻹﻃﺎﺭ ﺍﻟﺪﻭﻟﻲ ﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺠﺪﻳﺪﺓ‪.‬‬ ‫‪-‬‬
‫ﻣﻌﺎﻳﻴﺮ ﻣﺨﺎﻃﺮ ﻣﺮﺍﺟﻌﺔ ﺟﺪﻳﺪﺓ ﺗﺸﻤﻞ‪:‬‬ ‫‪-‬‬
‫• ﻣﻌﻴﺎﺭ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪" (315‬ﻓﻬﻢ ﺍﻟﺸﺮﻛﺔ ﻭﺑﻴﺌﺘﻬﺎ ﻭﺗﻘﻴﻴﻢ ﻣﺨﺎﻃﺮ‬
‫ﺍﻷﺧﻄﺎﺀ ﺍﻟﺠﻮﻫﺮﻳﺔ"‪.‬‬
‫• ﻣﻌﻴﺎﺭ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪" (330‬ﺇﺟﺮﺍﺀﺍﺕ ﺍﻟﻤﺮﺍﺟﻊ ﺍﺳﺘﺠﺎﺑﺔ ﻟﻠﻤﺨﺎﻃﺮ‬
‫ﺍﻟﻤﻘﻴﻤﺔ"‪.‬‬
‫• ﻣﻌﻴﺎﺭ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪ (500‬ﺍﻟﻤﻌﺪﻝ "ﺃﺩﻟﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ"‪.‬‬
‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﻟﻰ ﺑﻴﺎﻥ ﻣﻤﺎﺭﺳﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪ (2014‬ﺍﻟﺠﺪﻳﺪ ﺍﻟﻤﻮﺳﻮﻡ ﺑﺘﻘﺪﻳﻢ‬
‫ﺍﻟﻤﺮﺍﺟﻌﻴﻦ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺣﻮﻝ ﺍﻻﻣﺘﺜﺎﻝ ﻟﻠﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻹﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺬﻱ ﺗﻢ‬
‫ﺍﻋﺘﻤﺎﺩﻩ ﻓﻲ ﻣﺎﺭﺱ )‪ (2003‬ﻟﻠﻨﺸﺮ ﻓﻲ ‪10‬ﺟﻮﺍﻥ )‪.(2003‬‬

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‫ﺍﻷﺧﻀﺮ ﻟﻘﻠﻴﻄﻲ ‪ -‬ﻟﺤﺴﻦ ﺩﺭﺩﻭﺭﻱ‬

‫ﻭﻓﻲ ﻋﺎﻡ )‪ ،(2005‬ﺃﺻﺒﺢ ﺍﻟﻤﺠﻠﺲ ﻳﻌﻤﻞ ﺗﺤﺖ ﺇﺷﺮﺍﻑ ﻣﺠﻠﺲ ﺍﻟﻤﺼﻠﺤﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻛﻤﺎ‬
‫ﺷﻬﺪ ﻫﺬﺍ ﺍﻟﻌﺎﻡ ﺍﻟﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ ﻫﻴﻜﻞ ﺍﻹﺻﺪﺍﺭﺍﺕ ﺑﺸﻜﻞ ﻋﺎﻡ ﺇﻻ ﺃﻧﻪ ﺗﻢ ﺇﺟﺮﺍﺀ ﺗﻌﺪﻳﻼﺕ‬
‫ﻣﺘﻔﻘﺔ ﻟﻠﻜﺜﻴﺮ ﻣﻦ ﺍﻟﻤﻌﺎﻳﻴﺮ‪ ،‬ﻭﺇﺿﺎﻓﺔ ﻣﻌﺎﻳﻴﺮ ﺟﺪﻳﺪﺓ ﺃﻫﻤﻬﺎ ﻣﺎ ﻳﻠﻲ‪:‬‬
‫‪ -‬ﺍﻟﻤﻌﻴﺎﺭ ﺍﻟﺪﻭﻟﻲ ﻟﻀﺒﻂ ﺍﻟﺠﻮﺩﺓ ﺭﻗﻢ )‪ (01‬ﺍﻟﻤﻮﺳﻮﻡ ﺑﻀﺒﻂ ﺍﻟﺠﻮﺩﺓ ﻟﻠﺸﺮﻛﺎﺕ ﺍﻟﺘﻲ‬
‫ﺗﺆﺩﻱ ﻋﻤﻠﻴﺎﺕ ﺍﻟﻤﺮﺍﺟﻌﺔ‪ ،‬ﻭﻣﺮﺍﺟﻌﺔ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺘﺎﺭﻳﺨﻴﺔ ﻭﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺄﻛﻴﺪ‬
‫ﺍﻷﺧﺮﻯ ﻭﺍﻟﺨﺪﻣﺎﺕ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ‪.‬‬
‫‪ -‬ﻣﻌﻴﺎﺭ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ )‪ (701‬ﺍﻟﻤﻮﺳﻮﻡ ﺑﺎﻟﺘﻌﺪﻳﻼﺕ ﻋﻠﻰ ﺗﻘﺮﻳﺮ ﺍﻟﻤﺮﺍﺟﻊ‬
‫ﺍﻟﻤﺴﺘﻘﺒﻞ‪.‬‬
‫ﺑﻴﻨﻤﺎ ﻓﻲ ﻋﺎﻡ )‪ ،(2006‬ﺗﻢ ﺳﺤﺐ ﻣﻌﺎﻳﻴﺮ ﻧﺘﻴﺠﺔ ﺗﻌﺪﻳﻠﻬﺎ ﺃﻫﻤﻬﺎ ﺍﻟﻤﻌﻴﺎﺭ ﺭﻗﻢ )‪(220‬‬
‫ﺍﻟﻤﻮﺳﻮﻡ ﺑﺎﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺟﻮﺩﺓ ﺃﻋﻤﺎﻝ ﺍﻟﻤﺮﺍﺟﻌﺔ‪ ،‬ﻭﺇﺟﺮﺍﺀ ﺗﻌﺪﻳﻼﺕ ﻣﺘﻔﻘﺔ ﻟﻤﺠﻤﻮﻋﺔ ﻣﻦ‬
‫ﺍﻟﻤﻌﺎﻳﻴﺮ‪.‬‬
‫ﻭﺃﻣﺎ ﻓﻲ ﻋﺎﻡ )‪ ،(2007‬ﻋﻘﺪ ﺍﻟﻤﺠﻠﺲ ﺍﻹﺟﺘﻤﺎﻉ ﺭﻗﻢ )‪ (100‬ﻭﺃﺻﺪﺭ ﺍﻹﺻﺪﺍﺭ ﺍﻟﺜﺎﻟﺚ‬
‫ﻟﻤﻌﻴﺎﺭ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪ (200‬ﺍﻟﻤﻮﺳﻮﻡ ﺑﺄﻫﺪﺍﻑ ﻭﻧﻄﺎﻕ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‪،‬‬
‫ﻛﻤﺎ ﻗﺎﻡ ﺍﻟﻤﺠﻠﺲ ﺑﺴﺤﺐ ﻣﻌﺎﻳﻴﺮ ﺑﻌﺪ ﺗﻌﺪﻳﻠﻬﺎ ﺃﻫﻤﻬﺎ ﺍﻟﻤﻌﻴﺎﺭ ﺭﻗﻢ )‪ (700‬ﺍﻟﻤﻮﺳﻮﻡ‬
‫ﺑﺘﻘﺮﻳﺮ ﺍﻟﻤﺮﺍﺟﻊ ﺣﻮﻝ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﻤﻌﻴﺎﺭ ﺭﻗﻢ )‪ (230‬ﺍﻟﻤﻮﺳﻮﻡ ﺑﺎﻟﺘﻮﺛﻴﻖ‪.‬‬
‫ﺑﻴﻨﻤﺎ ﻓﻲ ﻋﺎﻡ )‪ ،(2008‬ﺗﻢ ﺇﺟﺮﺍﺀ ﺗﻌﺪﻳﻼﺕ ﺑﺴﻴﻄﺔ ﻋﻠﻰ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻣﻦ‬
‫ﺧﻼﻝ ﺍﻟﺠﺰﺀ ﺍﻷﻭﻝ ﻛﻤﺎ ﺗﻢ ﺗﻌﺪﻳﻞ ﻭﺇﻋﺎﺩﺓ ﺻﻴﺎﻏﺔ ﻣﺠﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻤﻌﺎﻳﻴﺮ ﻭﺗﻢ ﻋﺮﺿﻬﺎ ﻓﻲ‬
‫ﺍﻟﺠﺰﺀ ﺍﻟﺜﺎﻧﻲ ﻟﺘﻄﺒﻖ ﺍﻋﺘﺒﺎﺭﺍ ﻣﻦ )‪.(2009/12/15‬‬
‫ﻭﻓﻲ ﻋﺎﻡ )‪ ،(2009‬ﺃﻗﺮّ ﺍﻟﻤﺠﻠﺲ ﺍﺳﺘﻤﺮﺍﺭ ﺍﻟﻌﻤﻞ ﺑﺎﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺼﺎﺩﺭﺓ ﻓﻲ ﺍﻟﺠﺰﺀ ﺍﻷﻭﻝ‬
‫ﻋﺎﻡ )‪ (2008‬ﺧﻼﻝ ﻋﺎﻡ )‪ (2009‬ﻟﻐﺎﻳﺔ ‪ ،2009/12/14‬ﻭﻛﺠﺰﺀ ﻣﻦ ﻣﺸﺮﻭﻉ ﺍﻟﺘﻮﺿﻴﺢ ﺍﻟﺬﻱ‬
‫ﺃﻋﻠﻦ ﺍﻟﻤﺠﻠﺲ ﺇﺗﻤﺎﻣﻪ ﻓﻲ ‪ 2009/3‬ﻣﻦ ﺧﻼﻝ ﺍﻟﻘﻴﺎﻡ ﺑﻤﺮﺍﺟﻌﺔ ﺷﺎﻣﻠﺔ ﻟﺠﻤﻴﻊ ﻣﻌﺎﻳﻴﺮ‬
‫ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺭﻗﺎﺑﺔ ﺍﻟﺠﻮﺩﺓ ﻟﺰﻳﺎﺩﺓ ﺩﺭﺟﺔ ﻭﺿﻮﺣﻬﺎ‪ ،‬ﻟﺬﻟﻚ ﻓﻘﺪ ﺗﻢ ﺗﺤﺪﻳﺚ )‪(36‬‬
‫ﻣﻌﻴﺎﺭﺍ ﺩﻭﻟﻴﺎ ﻣﻮﺿﺤﺎ ﻟﻠﻤﺮﺍﺟﻌﺔ ﻭﻣﻌﻴﺎﺭﺍ ﺩﻭﻟﻴﺎ ﻣﻮﺿﺤﺎ ﻟﺮﻗﺎﺑﺔ ﺍﻟﺠﻮﺩﺓ‪.‬‬
‫ﻭﻟﻌﻞ ﺃﻫﻢ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺠﺪﻳﺪﺓ ﺍﻟﺘﻲ ﺗﻄﺒﻖ ﺑﻌﺪ ‪ 2009/12/15‬ﻣﺎ ﻳﻠﻲ‪ ) :‬ﺟﻤﻌﺔ ‪،2011 ،‬‬
‫ﺹ‪(189-188 :‬‬
‫ﻣﻌﻴﺎﺭ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪ (265‬ﺍﻟﻤﻮﺳﻮﻡ ﺑﺎﻹﺑﻼﻍ ﻋﻦ ﻧﻮﺍﺣﻲ ﺍﻟﻘﺼﻮﺭ ﻓﻲ‬ ‫‪-‬‬
‫ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻟﻠﻤﻜﻠﻔﻴﻦ ﺑﺎﻟﺮﻗﺎﺑﺔ ﻭﺍﻹﺩﺍﺭﺓ‪.‬‬
‫ﻣﻌﻴﺎﺭ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪ (450‬ﺍﻟﻤﻮﺳﻮﻡ ﺑﺘﻘﻴﻴﻢ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﺨﺎﻃﺌﺔ ﺍﻟﻤﺤﺪﺩﺓ‬ ‫‪-‬‬
‫ﺧﻼﻝ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ‪.‬‬
‫ﻣﻌﻴﺎﺭ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪ (600‬ﺍﻟﻤﻮﺳﻮﻡ ﺑﺎﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻟﺨﺎﺻﺔ – ﻋﻤﻠﻴﺎﺕ‬ ‫‪-‬‬
‫ﻣﺮﺍﺟﻌﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﻤﺠﻤﻮﻋﺔ )ﺑﻤﺎ ﻓﻲ ﺫﻟﻚ ﻋﻤﻞ ﻣﺮﺍﺟﻌﻲ ﺍﻟﻌﻨﺼﺮ(‪.‬‬
‫ﻣﻌﻴﺎﺭ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪ (705‬ﺍﻟﻤﻮﺳﻮﻡ ﺑﺎﻟﺘﻌﺪﻳﻼﺕ ﻋﻠﻰ ﺍﻟﺮﺃﻱ ﺍﻟﻮﺍﺭﺩ ﻓﻲ‬ ‫‪-‬‬
‫ﺗﻘﺮﻳﺮ ﺍﻟﻤﺮﺍﺟﻊ ﺍﻟﻤﺴﺘﻘﺒﻞ‪.‬‬

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 ‫ﺩﻭﺭ ﺍﳴﻨﻈﻤﺎﺕ ﺍﳴﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﳲ ﺗﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﳴﺮﺍﺟﻌﺔ‬
‫‪ -‬ﻣﻌﻴﺎﺭ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪ (706‬ﺍﻟﻤﻮﺳﻮﻡ ﺑﻔﻘﺮﺍﺕ ﺍﻟﺘﺄﻛﻴﺪ ﻭﺍﻟﻔﻘﺮﺍﺕ ﺍﻷﺧﺮﻯ ﻓﻲ‬
‫ﺗﻘﺮﻳﺮ ﺍﻟﻤﺮﺍﺟﻊ ﺍﻟﻤﺴﺘﻘﺒﻞ‪.‬‬
‫‪ -‬ﻣﻌﻴﺎﺭ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪ (805‬ﺍﻟﻤﻮﺳﻮﻡ ﺑﺎﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻟﺨﺎﺻﺔ – ﻋﻤﻠﻴﺎﺕ‬
‫ﻣﺮﺍﺟﻌﺔ ﺑﻴﺎﻧﺎﺕ ﻣﺎﻟﻴﺔ ﻣﻔﺮﺩﺓ ﻭﻣﻜﻮﻧﺎﺕ ﺃﻭ ﺣﺴﺎﺑﺎﺕ ﺃﻭ ﺑﻨﻮﺩ ﻣﺤﺪﺩﺓ ﻓﻲ ﺑﻴﺎﻥ ﻣﺎﻟﻲ‪.‬‬
‫‪ -‬ﻣﻌﻴﺎﺭ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﺭﻗﻢ )‪ (810‬ﺍﻟﻤﻮﺳﻮﻡ ﺑﻌﻤﻠﻴﺎﺕ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺣﻮﻝ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺨﺎﺻﺔ‪.‬‬
‫ﻭﻓﻲ ﻋﺎﻡ )‪ ،(2010‬ﻓﻘﺪ ﺃﺻﺪﺭ ﻣﺠﻠﺲ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺪﻭﻟﻲ ﻣﻌﺎﻳﻴﺮ‬
‫ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻲ ﻓﻲ ﺟﺰﺋﻴﻦ ﺗﻨﺎﻭﻝ ﺍﻟﺠﺰﺀ ﺍﻷﻭﻝ ﺇﺻﺪﺍﺭﺍﺕ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ‬
‫ﻭﺭﻗﺎﺑﺔ ﺍﻟﺠﻮﺩﺓ ﻭﺍﻟﺠﺰﺀ ﺍﻟﺜﺎﻧﻲ ﺗﻨﺎﻭﻝ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﺘﺄﻛﻴﺪ ﻭﺍﻟﺨﺪﻣﺎﺕ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ‪،‬‬
‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﻟﻰ ﺇﺻﺪﺍﺭ ﻣﻌﻴﺎﺭ ﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺪﻭﻟﻲ ﺍﻟﺠﺪﻳﺪ )‪ (3402‬ﺍﻟﻤﻮﺳﻮﻡ ﺑﺘﻘﺎﺭﻳﺮ ﺍﻟﺘﺄﻛﻴﺪ‬
‫ﻋﻠﻰ ﺍﻟﺮﻗﺎﺑﺔ ﻛﺨﺪﻣﺔ ﻟﻠﻤﻨﻈﻤﺔ‪.‬‬
‫ﺧﺎﺗﻤﺔ‬
‫ﻟﻌﺒﺖ ﺍﻟﺘﻄﻮﺭﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺩﻭﺭﺍ ﺃﺳﺎﺳﻴﺎ ﻓﻲ ﺗﻨﻈﻴﻢ ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺩﻭﻟﻴﺎ ﻭﺍﻟﺒﺤﺚ‬
‫ﻋﻦ ﺗﻮﺍﻓﻖ ﻓﻲ ﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﻤﻬﻨﻴﺔ ﻓﺒﻌﺪ ﻇﻬﻮﺭ ﺍﻟﺸﺮﻛﺎﺕ ﻣﺘﻌﺪﺩﺓ ﺍﻟﺠﻨﺴﻴﺎﺕ ﻛﺎﻥ ﻟﺰﺍﻣﺎ‬
‫ﺇﻳﺠﺎﺩ ﻣﻨﻈﻤﺎﺕ ﻣﻬﻨﻴﺔ ﻭﻣﻦ ﺑﻴﻦ ﺗﻠﻚ ﺍﻟﻬﻴﺌﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﻭ ﻟﺠﻨﺔ‬
‫ﻣﻤﺎﺭﺳﺎﺕ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ )‪ (IAPC‬ﺍﻟﺘﻲ ﺗﻐﻴﺮ ﺍﺳﻤﻬﺎ ﺇﻟﻰ ﻣﺠﻠﺲ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ‬
‫ﻭﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺪﻭﻟﻲ )‪ ،(IAASB‬ﻭﻗﺪ ﺍﻫﺘﻤﺖ ﺗﻠﻚ ﺍﻟﻬﻴﺌﺎﺕ ﺑﺘﻄﻮﻳﺮ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻋﻠﻰ‬
‫ﺍﻟﻤﺴﺘﻮﻯ ﺍﻟﺪﻭﻟﻲ ﻣﻦ ﺧﻼﻝ ﺇﺻﺪﺍﺭ ﺍﻟﻤﻌﺎﻳﻴﺮ ﻭﺍﻹﺭﺷﺎﺩﺍﺕ ﺑﻮﺍﺳﻄﺔ ﺍﻟﻬﻴﺌﺎﺕ ﺍﻟﺘﺎﺑﻌﺔ ﻟﺘﻠﻚ‬
‫ﺍﻟﻬﻴﺌﺎﺕ ﺑﺤﻴﺚ ﺗﻬﺘﻢ ﺑﺪﻋﻢ ﺍﻟﺘﻮﺍﻓﻖ ﻭﺍﻟﺘﻄﺒﻴﻖ ﻟﺘﻠﻚ ﺍﻟﻤﻌﺎﻳﻴﺮ‪.‬‬
‫ﺣﻴﺚ ﻳﻘﻮﻡ ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﺑﺎﺳﺘﻤﺮﺍﺭ ﺑﺘﻄﻮﻳﺮ ﺍﻟﺠﻮﺍﻧﺐ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻤﻬﻨﺔ‬
‫ﺍﻟﻤﺮﺍﺟﻌﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﻠﺠﺎﻥ ﺍﻟﺘﺎﺑﻌﺔ ﻟﻪ‪.‬‬
‫ﺍﻟﻨﺘﺎﺋﺞ‬
‫ﻣﻦ ﺑﻴﻦ ﺍﻫﻢ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﺘﻲ ﺗﻮﺻﻠﺖ ﺍﻟﻴﻬﺎ ﺍﻟﺪﺭﺍﺳﺔ ﻣﺎ ﻳﻠﻲ‪:‬‬
‫ﺇﻥ ﺗﺄﺳﻴﺲ ﺃﻱ ﻋﻤﻞ ﻧﺎﺟﺢ ﻟﻤﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻳﺘﻄﻠﺐ ﻭﺟﻮﺩ ﺗﻨﻈﻴﻢ ﻳﺠﻤﻊ ﺍﻷﻋﻀﺎﺀ‬ ‫‪-‬‬
‫ﺍﻟﻤﻤﺎﺭﺳﻴﻦ ﻟﻠﻤﻬﻨﺔ ﻭﻳﺸﺮﻑ ﻋﻠﻰ ﺷﺆﻭﻥ ﺍﻟﻌﻤﻞ ﺍﻟﻤﻬﻨﻲ‪.‬‬
‫ﺗﻬﺘﻢ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﺑﺘﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺑﻬﺪﻑ ﺗﺤﻘﻴﻖ ﺍﻟﻨﻤﻮ ﻭﺍﻻﺳﺘﻘﺮﺍﺭ‬ ‫‪-‬‬
‫ﻋﺒﺮ ﺍﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﻟﻌﺎﻟﻢ‬
‫ﺗﻌﺪﻳﻼﺕ ﻣﺠﻠﺲ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺪﻭﻟﻲ ﺗﻬﺪﻑ ﺍﻟﻰ ﺗﺤﻘﻴﻖ ﺍﻟﺘﻘﺎﺭﺏ‬ ‫‪-‬‬
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‫ﺍﻷﺧﻀﺮ ﻟﻘﻠﻴﻄﻲ ‪ -‬ﻟﺤﺴﻦ ﺩﺭﺩﻭﺭﻱ‬

‫‪ -‬ﻋﺮﺽ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻣﻦ ﺣﻴﺚ ﺍﻟﻨﻄﺎﻕ ﻭﺍﻷﻫﺪﺍﻑ ﻭﺍﻟﺨﺼﺎﺋﺺ ﺣﻴﺚ‬

‫ﻳﻼﺣﻆ ﺃﻧﻪ ﻓﻲ ﺍﻟﻮﻗﺖ ﺍﻟﺬﻱ ﺍﻛﺘﺴﺒﺖ ﻓﻴﻪ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺤﺎﺳﺒﺔ ﻗﺪﺭﺍ ﻻ ﺑﺄﺱ‬
‫ﺑﻪ ﻣﻦ ﺍﻟﺜﻘﺔ ﻓﻘﺪ ﺃﺻﺒﺢ ﻣﻦ ﺍﻟﻀﺮﻭﺭﻱ ﺍﻟﺤﺼﻮﻝ ﻋﻠﻰ ﻣﺠﻤﻮﻋﺔ ﻣﻌﺎﻳﻴﺮ ﺩﻭﻟﻴﺔ‬
‫ﻟﻠﻤﺮﺍﺟﻌﺔ ﺗﻜﻮﻥ ﻣﺼﺎﺣﺒﺔ ﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﻓﻲ ﻧﻔﺲ ﻣﺴﺘﻮﺍﻫﺎ ﻛﻤﺎ ﺃﻥ‬
‫ﻟﻠﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﻏﺮﺿﺎ ﻫﺎﻣﺎ ﻳﺘﻤﺜﻞ ﻓﻲ ﺗﺸﺠﻴﻊ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻋﻠﻰ‬
‫ﺗﻄﺒﻴﻖ ﻣﻌﺎﻳﻴﺮﻫﺎ ﺍﻟﻮﻃﻨﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ‪.‬‬
‫ﻳﻘﻮﻡ ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﺑﺘﻄﻮﻳﺮ ﺍﻟﺠﻮﺍﻧﺐ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻤﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻣﻦ‬ ‫‪-‬‬
‫ﺧﻼﻝ ﺍﻟﻠﺠﺎﻥ ﺍﻟﺘﺎﺑﻌﺔ ﻟﻪ‪.‬‬
‫‪ -‬ﻳﻌﺘﺒﺮ ﻭﺟﻮﺩ ﺗﻨﻈﻴﻢ ﻣﻬﻨﻲ ﻳﻌﻤﻞ ﻋﻠﻰ ﺃﻥ ﺗﺤﻘﻖ ﺍﻟﻤﻬﻨﺔ ﻟﻨﻔﺴﻬﺎ ﺍﻟﻮﺟﻮﺩ ﺍﻟﺸﺮﻋﻲ‬
‫ﻭﺇﻗﺮﺍﺭ ﺍﻟﻤﺴﺘﻔﻴﺪﻳﻦ ﺑﺄﻫﻤﻴﺔ ﺍﻟﺪﻭﺭ ﺍﻟﺬﻱ ﺗﻘﺪﻣﻪ ﺍﻟﻤﻬﻨﺔ ﻫﻮ ﺍﻟﺨﻄﻮﺓ ﺍﻟﺠﻮﻫﺮﻳﺔ‬
‫ﻻﺳﺘﺠﺎﺑﺔ ﺍﻟﻤﻬﻨﻴﻴﻦ ﻟﻤﺘﻄﻠﺒﺎﺕ ﺍﻟﺒﻴﺌﺔ‪.‬‬
‫ﺍﻟﺘﻮﺻﻴﺎﺕ‪:‬‬
‫ﻣﻦ ﺧﻼﻝ ﻣﺎﺳﺒﻖ ﻳﺘﻢ ﻃﺮﺡ ﺍﻟﺘﻮﺻﻴﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ‬
‫ﻟﻠﺘﻘﻠﻴﺺ ﻣﻦ ﻓﺠﻮﺓ ﺍﻟﺘﻮﻗﻌﺎﺕ ﻭﺟﺐ ﺃﻥ ﺗﻜﻮﻥ ﻫﺬﻩ ﺍﻟﻤﻌﺎﻳﻴﺮ ﻗﺎﺑﻠﺔ ﻟﻠﻔﻬﻢ ﻣﻦ ﻃﺮﻑ‬ ‫‪-‬‬
‫ﺍﻟﻤﻬﻨﻴﻴﻦ ﻛﻲ ﻳﺘﻤﻜﻨﻮﺍ ﻣﻦ ﺍﻻﻟﺘﺰﺍﻡ ﺑﺘﻄﺒﻴﻘﻬﺎ ﺑﺎﻟﺸﻜﻞ ﺍﻟﻼﺯﻡ ﻟﻠﻤﺴﺘﻔﻴﺪﻳﻦ‬
‫ﻭﺍﻟﻤﺠﺘﻤﻊ ﻛﻜﻞ‪ ،‬ﻭﻟﻜﻲ ﻳﺘﺴﻨﻰ ﻟﻬﻢ ﺍﺳﺘﻴﻌﺎﺏ ﻣﺴﺆﻭﻟﻴﺎﺕ ﻭﺣﺪﻭﺩ ﻋﻤﻞ ﺍﻟﻤﺮﺍﺟﻌﻴﻦ‪،‬‬
‫ﻭﺑﺬﻟﻚ ﻳﺆﺩﻱ ﺍﻟﺘﻔﺎﻋﻞ ﺑﻴﻦ ﺍﻟﻤﺮﺍﺟﻌﻴﻦ ﻭﺍﻟﻤﺴﺘﻔﻴﺪﻳﻦ ﺇﻟﻰ ﺗﻘﻠﻴﺺ ﻫﺬﻩ ﺍﻟﻔﺠﻮﺓ‪.‬‬
‫ﺇﺷﺮﺍﻙ ﺍﻟﻬﻴﺌﺎﺕ ﺍﻟﻤﻬﻨﻴﺔ ﻓﻲ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺎﻟﻤﻬﻨﺔ ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ‬ ‫‪-‬‬
‫ﺍﻻﻫﺘﻤﺎﻡ ﺑﻤﺘﻄﻠﺒﺎﺕ ﺍﻟﺘﻌﻠﻴﻢ ﻭﺍﻟﺘﺄﻫﻴﻞ ﻭﺍﻟﺘﺮﺧﻴﺺ ﻟﻤﺰﺍﻭﻟﺔ ﻣﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ‪.‬‬
‫ﻋﻠﻰ ﺍﻟﺠﻬﺎﺕ ﺍﻟﻤﺼﺪﺭﺓ ﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻋﻨﺪ ﻭﺿﻌﻬﺎ ﻟﻬﺎﺗﻪ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺃﻥ‬ ‫‪-‬‬
‫ﺗﺄﺧﺬ ﺑﻌﻴﻦ ﺍﻻﻋﺘﺒﺎﺭ ﻛﺎﻓﺔ ﺍﻟﺘﻄﻮﺭﺍﺕ ﺫﺍﺕ ﺍﻟﻌﻼﻗﺔ ﺑﻤﻬﻨﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻓﻲ ﻣﺨﺘﻠﻒ‬
‫ﺍﻟﺪﻭﻝ‪ ،‬ﻭﻛﺬﺍ ﺃﻥ ﺗﺴﺘﺠﻴﺐ ﻟﻬﺎ ﻗﺪﺭ ﺍﻹﻣﻜﺎﻥ‪ ،‬ﻛﻤﺎ ﻳﺴﺘﻠﺰﻡ ﺃﻥ ﺗﻜﻮﻥ ﻟﻬﺎ ﺍﻟﻘﺪﺭﺓ ﻟﻜﺎﻓﻴﺔ‬
‫ﻟﻤﻌﺎﻟﺠﺔ ﻣﺨﺘﻠﻒ ﺍﻟﻤﺸﺎﻛﻞ ﺍﻟﺘﻲ ﻗﺪ ﺗﻮﺍﺟﻬﻬﺎ‪.‬‬
‫ﺇﻋﺎﺩﺓ ﺍﻟﻨﻈﺮ ﻓﻲ ﺍﻟﺒﺮﺍﻣﺞ ﻟﺘﺨﺼﺼﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻓﻲ ﺍﻟﺠﺎﻣﻌﺎﺕ ﺍﻟﺠﺰﺍﺋﺮﻳﺔ‬ ‫‪-‬‬
‫ﻣﻦ ﺧﻼﻝ ﺗﻜﻴﻴﻒ ﺍﻟﻤﺤﺘﻮﻯ ﺍﻟﻌﻠﻤﻲ ﻟﻬﺬﻩ ﺍﻟﺒﺮﺍﻣﺞ ﻭﺗﺪﻋﻴﻤﻬﺎ ﺑﺎﻟﺒﺮﺍﻣﺞ ﺍﻟﺘﻲ ﺗﺘﻮﺍﻓﻖ‬
‫ﻣﻊ ﻣﺘﻄﻠﺒﺎﺕ ﺑﻴﺌﺔ ﺍﻻﻋﻤﺎﻝ ﺍﻟﻤﻌﺎﺻﺮﺓ‪.‬‬

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 ‫ﺩﻭﺭ ﺍﳴﻨﻈﻤﺎﺕ ﺍﳴﻬﻨﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﳲ ﺗﻄﻮﻳﺮ ﻣﻬﻨﺔ ﺍﳴﺮﺍﺟﻌﺔ‬

‫ﻗﺎﺋﻤﺔ ﺍﳴﺮﺍﺟﻊ‬
‫ﺍﻟﻜﺘﺐ‪:‬‬
‫ﺧﺎﻟﺪ‪ ،‬ﺃﻣﻴﻦ ﻋﺒﺪ ﺍﷲ‪ .(2003).‬ﻋﻠﻢ ﺗﺪﻗﻴﻖ ﺍﻟﺤﺴﺎﺑﺎﺕ‪ .‬ﻋﻤﺎﻥ‪ :‬ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ‪.‬‬ ‫‪-1‬‬
‫ﺍﻟﻘﺎﺿﻲ‪،‬ﺣﺴﻴﻦ‪ ،‬ﻭﺣﻤﺪﺍﻥ‪،‬ﻣﺄﻣﻮﻥ‪.(2000).‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ‪ .‬ﺍﻷﺭﺩﻥ‪ :‬ﺍﻟﺪﺍﺭ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‬ ‫‪-2‬‬
‫ﻟﻠﻨﺸﺮ‪.‬‬
‫ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ‪ .‬ﺗﺮﺟﻤﺔ‪ :‬ﺗﻮﻓﻴﻖ ﺍﺑﺮﺍﻫﻴﻢ‪ ،‬ﺃﻳﻮﺏ‪ ،‬ﻭﺟﺎﺩ ﺍﷲ‪ ،‬ﺻﺎﻟﺢ‪.(1989).‬ﺍﻷﺩﻟﺔ‬ ‫‪-3‬‬
‫ﺍﻟﺪﻭﻟﻴﺔ ﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺤﺴﺎﺑﺎﺕ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻦ ﺍﻻﺗﺤﺎﺩ ﺍﻟﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ‪.‬ﺍﻷﺭﺩﻥ‪ :‬ﻣﻨﺸﻮﺭﺍﺕ‬
‫ﺍﻟﻤﺠﻤﻊ ﺍﻟﻌﺮﺑﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﺍﻟﻘﺎﻧﻮﻧﻴﻴﻦ‪.‬‬
‫ﺟﻤﻌﺔ‪،‬ﺃﺣﻤﺪﺣﻠﻤﻲ‪ .(2011) .‬ﺍﻟﺮﻳﺎﺩﻳﺔ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺪﻗﻴﻖ‪) .‬ﻁ‪ .(01.‬ﺍﻷﺭﺩﻥ‪ :‬ﺩﺍﺭ ﺻﻔﺎﺀ‬ ‫‪-4‬‬
‫ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪.‬‬
‫ﻧﺼﺮ‪ ،‬ﺻﺎﻟﺢ‪ .(2004) .‬ﻧﺤﻮ ﺇﻃﺎﺭ ﻧﻈﺮﻱ ﻟﻠﻤﺮﺍﺟﻌﺔ ﻭﺃﺛﺮﻫﺎ ﻋﻠﻰ ﻣﻌﺎﻳﻴﺮﻫﺎ‪ .‬ﻟﻴﺒﻴﺎ‪ :‬ﻣﻨﺸﻮﺭﺍﺕ‬ ‫‪-5‬‬
‫ﺃﻛﺎﺩﻳﻤﻴﺔ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﻌﻠﻴﺎ‪.‬‬
‫‪.(1996).London.International Accounting Standards committee‬‬ ‫‪-6‬‬
‫ﺍﻟﻤﺠﻠّﺎﺕ ﻭﺍﻟﺪﻭﺭﻳﺎﺕ ﻭﺍﻟﺼﺤﻒ‪:‬‬
‫‪ -7‬ﺍﻷﻟﻮﺳﻲ‪ ،‬ﺣﺎﺯﻡ‪ .(2005).‬ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﺃﻫﻤﻴﺘﻬﺎ ﻭﻛﻴﻔﻴﺔ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻌﻬﺎ‬
‫ﻋﺮﺑﻴﺎ‪.‬ﻣﺠﻠﺔ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﻌﻠﻴﺎ‪).‬ﺍﻟﻌﺪﺩ ‪.(07‬‬
‫‪ -8‬ﻋﻤﻮﺭﺓ‪،‬ﺟﻤﺎﻝ‪ ،(2011) .‬ﺿﺮﻭﺭﺓ ﺍﺻﻼﺡ ﻣﻬﻨﺔ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻓﻲ ﺍﻟﺠﺰﺍﺋﺮ ﻭﺗﻜﻴﻴﻔﻬﺎ ﻣﻊ‬
‫ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ‪.‬‬
‫ﻣﺬﻛﺮﺍﺕ ﺍﻟﻤﺎﺟﺴﺘﻴﺮ ﻭﺍﻟﺪﻛﺘﻮﺭﺍﻩ‪:‬‬
‫‪ -9‬ﺷﺮﻳﻘﻲ‪،‬ﻋﻤﺮ‪ .(2013) .‬ﺍﻟﺘﻨﻈﻴﻢ ﺍﻟﻤﻬﻨﻲ ﻟﻠﻤﺮﺍﺟﻌﺔ‪ :‬ﺩﺭﺍﺳﺔ ﻣﻘﺎﺭﻧﺔ ﺑﻴﻦ ﺍﻟﺠﺰﺍﺋﺮ ﻭﺗﻮﻧﺲ‬
‫ﻭﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻤﻐﺮﺑﻴﺔ‪ .‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‪ .‬ﺟﺎﻣﻌﺔ ﺳﻄﻴﻒ‪ .‬ﺍﻟﺠﺰﺍﺋﺮ‪.‬‬
‫‪ -10‬ﺣﻤﺪ‪،‬ﺟﺮﺍﺩﺍﺕ‪.(2013) .‬ﻣﺪﻯ ﺍﻣﻜﺎﻧﻴﺔ ﺗﻄﺒﻴﻖ ﻣﻌﺎﻳﻴﺮ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﻭﻟﻴﺔ ﻣﻦ ﻗﺒﻞ ﺩﻳﻮﺍﻥ‬
‫ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻻﺭﺩﻧﻲ ﻟﺘﻌﺰﻳﺰ ﺩﻭﺭﻩ ﺍﻟﺮﻗﺎﺑﻲ‪ ،‬ﺭﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﻴﺮ‪ .‬ﺟﺎﻣﻌﺔ ﺟﺪﺍﺭﺍ‪ .‬ﺍﻷﺭﺩﻥ‪.‬‬
‫‪ -11‬ﻛﺮﺍﺟﻪ‪ ،‬ﺃﺷﺮﻑ ﻋﺒﺪ ﺍﻟﺤﻠﻴﻢ ﻣﺤﻤﻮﺩ‪.(2004) .‬ﻣﺪﻯ ﺗﻘﻴﺪ ﻣﺪﻗﻘﻲ ﺍﻟﺤﺴﺎﺑﺎﺕ ﺍﻟﺨﺎﺭﺟﻴﻴﻦ ﺑﻘﻮﺍﻋﺪ‬
‫ﺍﻟﺴﻠﻮﻙ ﺍﻟﻤﻬﻨﻲ ﻓﻲ ﺍﻷﺭﺩﻥ ﻭﺍﻟﻮﺳﺎﺋﻞ ﺍﻟﺘﻲ ﺗﺸﺠﻌﻬﻢ ﻋﻠﻰ ﺍﻻﻟﺘﺰﺍﻡ ﺑﻬﺎ‪ .‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‪،‬‬
‫ﺟﺎﻣﻌﺔ ﻋﻤﺎﻥ ﺍﻟﻌﺮﺑﻴﺔ ﻟﻠﺪﺭﺍﺳﺎﺕ ﺍﻟﻌﻠﻴﺎ‪ .‬ﺍﻷﺭﺩﻥ‪.‬‬
‫‪ -12‬ﺻﻼﺡ‪ ،‬ﺣﻮﺍﺱ‪.(2008) .‬ﺍﻟﺘﻮﺟﻪ ﺍﻟﺠﺪﻳﺪ ﻧﺤﻮ ﻣﻌﺎﻳﻴﺮ ﺍﻹﺑﻼﻍ ﺍﻟﻤﺎﻟﻲ ﺍﻟﺪﻭﻟﻴﺔ‪ .‬ﺃﻃﺮﻭﺣﺔ‬
‫ﺩﻛﺘﻮﺭﺍﻩ‪ .‬ﺟﺎﻣﻌﺔ ﺍﻟﺠﺰﺍﺋﺮ‪ ،‬ﺍﻟﺠﺰﺍﺋﺮ‪.‬‬
‫‪ -13‬ﺍﻟﺒﻬﻠﻮﻝ ﻣﺤﻤﺪ‪ ،‬ﻋﺒﺪ ﺍﻟﻐﻨﻲ‪.(1997) .‬ﻣﻮﻗﻒ ﻣﻬﻨﺔ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻓﻲ ﺳﻮﺭﻳﺔ ﻣﻦ ﻣﻌﺎﻳﻴﺮ‬
‫ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ‪ .‬ﺭﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﻴﺮ‪ .‬ﺟﺎﻣﻌﺔ ﺩﻣﺸﻖ‪ .‬ﺳﻮﺭﻳﺎ‪.‬‬
‫‪ -14‬ﺴو�سﻲ‪ ،‬ﺃﺣﻤﺪ ﻋﻠﻲ ﻋﻤﺮ‪.(2011) .‬ﻣﻌﺎﻳﻴﺮ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻓﻲ ﺍﻟﻠﺠﻨﺔ ﺍﻟﺸﻌﺒﻴﺔ ﺍﻟﻌﺎﻣﺔ‬
‫ﻟﺠﻬﺎﺯ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﻤﺎﻟﻴﺔ ﻓﻲ ﻟﻴﺒﻴﺎ‪ .‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﺤﺎﺝ ﻟﺨﻀﺮ‪ .‬ﺍﻟﺠﺰﺍﺋﺮ‪.‬‬
‫‪ -15‬ﻗﺎﺳﻢ ﺷﺮﺡ ﺍﻟﺒﺎﻝ‪ ،‬ﺻﺎﻟﺢ ﻋﺰﻭﺯ‪.(1999) .‬ﻣﻘﻮﻣﺎﺕ ﺗﻄﺒﻴﻖ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﻓﻲ‬
‫ﺍﻟﺠﻤﺎﻫﻴﺮﻳﺔ ﺍﻟﻠﻴﺒﻴﺔ ﻣﻊ ﺍﻟﺘﻄﺒﻴﻖ ﻋﻠﻰ ﺍﻟﻘﻄﺎﻉ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﻩ‪ ،‬ﺟﺎﻣﻌﻪ ﻗﻨﺎﺓ‬
‫ﺍﻟﺴﻮﻳﺲ‪ .‬ﻣﺼﺮ‪.‬‬

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