A proposed framework to enhance the role of the Association of Certified Public Accountants in monitoring the performance of auditors in Syria (Field Study)

Abstract

The study aimed to highlight the importance of having a control directorate in the Association of Chartered Accountants in enhancing the quality of professional performance of auditors, in addition to providing a proposed framework to enhance the role of the Association of Chartered Accountants in supervising the professional performance quality of auditors in Syria. To achieve the objectives of the study, a descriptive-analytical approach was adopted by reviewing the literature and scientific research related to the subject of the study. Primary data was collected through a questionnaire prepared to achieve the objectives of the study, which was distributed to a random sample of practicing chartered accountants in Syria, as well as some officers in auditing firms. A total of 60 questionnaires were obtained, all of which were valid for statistical analysis with a response rate of 100%. A number of tests and statistical methods were used to analyze the respondents’ opinions using the SPSS program, with the aim of reaching the results of the study and testing its hypotheses. The study concluded that there is a significant meaning to the application of the proposed framework in enhancing the role of the Association of Chartered Accountants in supervising the professional performance quality of auditors in Syria. Additionally, the establishment of a directorate for supervision in the Association of Chartered Accountants and the committees that emerge from it for the supervision and oversight of the work of auditors contributes to enhancing the professional performance quality of auditors. Finally, enhancing the professional performance quality of auditors in Syria contributes to the advancement of the auditing profession, enhances its scientific importance and role in society, and increases the confidence of users of the auditor’s report in the information contained therein. Based on the results, the study recommended that the Association of Chartered Accountants should establish effective mechanisms for supervising the professional performance quality of auditors in Syria, Enforcing financial penalties and disciplinary actions against violating auditors and announcing them to serve as a deterrent to others, conduct periodic reviews of quality control standards and Code of Professional Conduct and make appropriate modifications according to the nature and needs of Syrian society.