Responsibilities And Duties Of The External Auditor On Financial Performance: Kuwait Telecom Company As A Model: مسؤوليات وواجبات المدقق الخارجي على الأداء المالي: شركة الاتصالات الكويتية نموذجًا

Ahmad M S M SH  Almutairi; Asmuliadi  Lubis; Mohd Rizal  Muwazir@Mukhazir

Authors

Ahmad M S M SH Almutairi Ph.D Student
Asmuliadi Lubis Senior Lecturer
Mohd Rizal Muwazir@Mukhazir Senior Lecturer

Keywords:

Responsibilities, Duties, External Auditor, Financial, Performance

Abstract

This research deals with the topic of the responsibilities and duties of the external auditor on financial performance (Kuwait Telecom Company as a model). It is considered one of the responsibilities and duties of the external auditor for financial control of great importance, as the one who corrects mistakes, gives workers instructions, detects financial manipulation, and financial corruption, and makes clear to owners and officials who are not sufficiently familiar with companies and institutions. The impact of the role of the external auditor on the Kuwait Telecom Company, as the researcher aims is to know what the financial auditor means, furthermore its responsibilities and duties of the financial auditor, and about the role of the financial auditor on the Kuwait Communication Company. The researcher has come to know the importance of the work, responsibilities, and duties of the external auditor, to know the skills and experience of the external auditor, and to know the role of the financial auditor on the Kuwait Telecom Company. In this study, researcher has use inductive and analytical approach. The researcher reached the most important results, the most important of which is knowing the importance of the work, responsibilities, and duties performed by the auditor.

الملخص البحث

هذا البحث يتناول موضوع مسؤليات وواجبات المدقق الخارجي على الأداء المالي: شركة الاتصالات الكويتية نموذجًا. تعد مسؤليات وواجبات المدقق الخارجي للرقابة المالية ذو أهمية كبرى، فهو الذي يقوم بتصويب الأخطاء وإعطاء العاملين الإرشادات وكشف التلاعب المالية، والفساد المالي، وتبيين للملاك والمسؤلين الذين ليسو على إطلاع بشكل كافي على الشركات والمؤسسات، أثر دور المدقق الخارجي على شركة الاتصالات الكويتية. ويهدف الباحث إلى معرفة ماذا يعني المدقق المالي، وكذلك مسؤليات وواجبات المدقق المالي، وعن دور المدقق المالي على شركة الاتصال الكويتية. وقد سلك الباحث في هذه الدراسة المنهج الاستقرائي والتحليلي. وقد توصل الباحث إلى نتائج أهمها معرفة أهمية الأعمال والمسؤليات والواجبات التي يقوم بها المدقق الخارجي، وإلى معرفة المهارات والخبرات التي يتمتع بها المدقق الخارجي، و إلى معرفة دور المدقق المالي على شركة الاتصالات الكويتية.

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Author Biographies

Ahmad M S M SH Almutairi, Ph.D Student

Department of Syariah and Management, Academy of Islamic Studies, University of Malaya.

Asmuliadi Lubis, Senior Lecturer

Department of Syariah and Management, Academy of Islamic Studies, University of Malaya.

Mohd Rizal Muwazir@Mukhazir, Senior Lecturer

Department of Syariah and Management, Academy of Islamic Studies, University of Malaya.

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