• Corpus ID: 8275878

Auditing in Egypt: A study of the legal framework and professional standards

@inproceedings{Wahdan2005AuditingIE,
  title={Auditing in Egypt: A study of the legal framework and professional standards},
  author={Mohamed A. Wahdan and Pieter Spronck and H. F. Ali and Eddy H. J. Vaassen and H. Jaap van den Herik},
  year={2005}
}
The objective of the paper is to present an analysis of the legal framework surrounding the auditing profession in Egypt, and the problems faced by the profession. The basic Company Law of 1951 and the Banking Law of 1957 mainly govern the legal framework of auditing practice. A revision of the Company Law has been proposed in 1997, but it is yet to be finalized and implemented. Furthermore, the Central Accounting Organization Law (1988) and Capital Market Law (1992) have had considerable… 

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