Session of Wednesday, May 22, 2024
Headed by Judge Mohamed Abdulrahman Al-Jarrah, "Head of the Department" and the membership of Judges Dr Muhammad Ali Ali Swilem and Dr Hassan Mohammed Hassan Hind
(1-3) Organising the profession of auditors ‘Duties of auditors’. Court of ‘Trial Court: It must take note of all the elements of the case and the requests and defences therein. Expertise ‘The mandated expertise may not be dismissed in a legal matter’.
1. Adherence to the rules, conduct and ethics of the auditors' profession, international accounting standards and principles, organisational discipline and governance controls when preparing reports.
2. Taking note of all elements of the case, examining and assessing all the evidence, discussing its documents, and responding to the substantive defences and requests. It is the duty of the trial court when deciding on the dispute and when constructing its judgement to the contrary. Failure of the judgement to adopt the expertise report and make it a judicial pillar. Its focus is that the judgement must have fulfilled its mandate in the required technical manner a...