The responsibility of the Auditing profession in detecting money laundering from the viewpoint of External Auditors and the users of financial statements

  • العيد خيراني كليّة العلوم الاقتصادية و التجارية و علوم التسيير جامعة عمار ثليجي الأغواط
Keywords: External Auditor, Money Laundering, Responsibility, Users of Financial Statements

Abstract

   This study aims to identify the responsibility of external auditor profession in fighting against money
laundering crimes. The study relies upon a sample of external auditors and financial statements’ users to
find out their opinions of the study’s problem. The analysis reveals a " responsibility gap " between the
external auditor and the users of financial statements in terms of the responsibility of external auditor in 
reporting these crimes, as well as the responsibility of organizations and professional bodies in terms of a
lack of guidelines and the issued standards.
Published
2019-09-22