ويتبين من النصين سابقي الذكر تحريم

ويتبين من النصين سابقي الذكر تحريم الجمع بين تقديم خدمات المراجعة التي يقوم بها مراجع الحسابات لعميل ما وبين تقديم الخدمة الاستشارية الفنية أو الادارية لذات العميل في وقت واحد وذلك لضمان حياد المراجع واستبعاد مظنة الشبهات التي تحوم حوله في مثل هذه الظروف ولا يغير من هذا التحريم أن يكون مراجع الحسابات شركة مهنية أو فرداً طبيعياً لاأن الشخصية الاعتبارية للشركة تخضع لما يخضع له الشخصالطبيعي في هذا الصدد كما لا يغير من تحريم الجمع السالف الذكر أن يكون المختص بتقديم أعمال الاستشارة شريك مختلف عن الشريك القائم بأعمال المحاسبة والمراجعة لذات العميل طالما أنهما يقومان بأعمالهما باسم ولحساب نفس الشركة المهنية المسند إليها أعمال مراجعة الحسابات حيث تتحقق لديهما نفس العلة التي قام عليها تحريم الجمع. كما أن تقسيم العمل الفني داخل الشركة المهنية بين الشركاء لا ينفي وحدة مسئولية هذه الشركة أمام العميل باعتبارها مراجع الحسابات الذي يحظر عليه الجمع بين هذا العمل وبين تقديم الاستشارات الفنية لنفس العميل في نفس الوقت ولو اختلف الشريك المختص بالمراجعة عن الشريك المختص بالاستشارات الفنية أو الادارية حيث يجمعهما العمل باسم الشركة المهنية( مراجع الحسابات لدى نفس العميل) وليس بالاسم الشخصي لكل منهما مستقلين عن الشركة المهنية وعن بعضهما

Results (English) 1:

It appears from the texts I mentioned outlaw combine audit services performed by the auditor of the client and providing technical advisory service or related administrative agent at one time so as to ensure the impartiality of references and exclude mistrust reproach which hover around him in such circumstances and does not alter this prohibition to be professional or company auditor individuals naturally because personality of the company subject to the the person the inherent in this regard as it does not alter the prohibition of combining aforesaid to be Specialized in the business of providing consulting partner is different from acting partner accounting and auditing for the same customer as long as they're doing their work in the name and for the same company career assigned to the audit work so as to achieve the same illness which the outlaw. The Division of the artwork within the professional firm among partners does not negate the responsibility of unit this company to the client as an auditor who prohibited combine this business and technical consultancy for the same customer at the same time and if the competent partner disagree about the partner in charge of audit technical consultancy or managerial professional work on behalf of the company shares (the auditor the same client) rather than personal name for each independent professional firm and apart.

Results (English) 2:

It is clear from the two texts I will keep male prohibition combine to provide audit services by the auditor to the client what and the provision of technical advisory service or administrative for the same customer at a time so as to ensure the neutrality of the references and the exclusion is a sign of the suspicions against him in such circumstances does not change from this prohibition that the Auditor shall be a professional company or natural persons to be legal personality of the company subject to subject him Alchksatabiei in this regard and does not change the prohibition on combining the aforementioned to be competent to provide counseling business partner is different from the existing partner acts of accounting and auditing for the same customer as long as they were on their work on behalf of and for the account the same professional company entrusted with the audit work, where they have achieved the same illness on which the prohibition of combination. The division of the artwork within the professional company among the partners does not negate the unit responsible for the company in front of the customer as an auditor, which prohibits the combination of this work and the provision of technical consulting services to the same customer at the same time, even differed competent partner review for competent partner technical consultancy or administrative terms bringing them together to work on behalf of the professional company (auditor with the same client) and not the personal name of each independent of the professional company and each other

Results (English) 3:

From the above two outlaw combine provision of review by the auditor client and admin for the client to provide technical advisory service one time reference and the habitat in order to guarantee the impartiality suspicions that hover around him in such circumstances and does not alter this prohibition to the auditor of the company of professional and one normal. Now the legal personality of company subject to a Alshkhsaltbyy nor The change of the outlaw combination mentioned above should be competent to provide consulting work partner is different from the partner in charge of auditing and accounting for the client as long as they are carrying out their work on behalf of their the same professional company audit work assigned to it, which verifies the have the same vowel of the outlaw combination. The division of professional partners does not negate the unity of substantive work within the company responsible for the company to the customer as the auditor from combination of this work. And provide technical advice to the client at the same time, even if different competent partner partner, audit specialist advice, technical or administrative professional (work on behalf of the company shares the auditor has the customer not by name) of each individual. Professional company, and each other.