اثر الخدمات الاستشارية لمدقق الحسابات علي حياديته بتدقيق الحسابات (دراسة ميدانية علي مكاتب التدقيق في سورية)

As a result of knowledge and vast experience possessed by the auditors, in addition to the audits of the financial statements, they provide advice to managements of various institutions, accounting services or bookkeeping (manual or automatic) or provide accounting data processing services. sometimes auditors provides tax services, although, the provision of these accounting services can spoil his independence for this unit, and can not, therefore, that maintains a neutral point of view during its review process. To reduce this, many international professional organizations developed standards and rules of professional conduct, must auditors abide by them, the researchers has discussed all above Theoretical and practical, then reached for results confirm knowledge of auditors in Syria of standards that governing their profession, and they help their clients' by provide accounting services and the provision of tax services without intervention decisions relating to the institution or to provide consultancy and advice to managers.