Abstract:
The auditing book includes: Financial auditing and accounting. The researcher have tried to translate pages from 61-105 which include the rules of behavior and its objectives, types, disciplinary procedures and the rules of professional conduct also the reports. She also translated the personal qualities that must be available in the Auditor, in addition to his scientific qualifications and how he appointed to ensure the principle of neutrality and independence and determine his fees which is determined before by the body that appointed him and his rights and duties
