Document Type : Article
Authors
1 Associate Professor of Law, Faculty of Law and Social Sciences, University of Tabriz, Iran
2 Ph.D student in Public Law, Faculty of Law and Social Sciences, University of Tabriz, Iran
Abstract
The legal inspectorate is a professional entity whose existence is defined by the inspection of all administrative and financial activities of commercial units to ensure compliance with laws and prevent any misuse of legal regulations. This evaluation is, in its simplest form, a continuous duty that requires the inspector's permanent presence in a reporting unit, which contrasts with the profession of auditing that depends on the professional judgment of an "expert" and "independent" individual known as the auditor. The auditor's role is to assess the extent to which claims regarding economic activities and events conform to predetermined criteria and to report the results to interested parties. Therefore, considering these differences that have led to the emergence of various models of these professional entities, including the "French model," the research conducted—where the informational data was gathered through library methods and analyzed descriptively—aims to provide a comparative perspective and a brief introduction to the legal nature of the legal inspectorate, as well as the challenges faced by this profession in our country. It seeks to address the question of how the adoption of the legal inspectorate from the French Commercial Code has impacted the establishment and development of this professional activity in our country.
Keywords
Main Subjects
English
- A) book
- Christian Descheemaeker, Jean-François Potton (2016). La Cour des comptes et les entreprises publiques La réforme de 1976. Comité d'histoire de la Cour des comptes, Editeur: La documentation française, Parution.
- Hauriou, M. (1910). Principes de droit public. Paris, Éditeur: Bibliotheque Dalloz, 13 Octobre 2010.
- Klarić, M. (2009). Basic aspects of public services in law of European Union Zbornik radova Pravnog fakulteta u Splitu. god, str.
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- Carlos, R. (2003). Du commissariat aux comptes à l'audit. In: Actes de la recherche en sciences sociales. Vol. 146 -147, Espaces de la finance.
- EU Presidency conclusions, Lisbon European Council, 23-24/03/00, p.6, para 24.
- Voir C., R. (2001). Understanding Social Closure in its Cultural Context: Accounting Practitioners in France (1920–1939). Accounting Organizations and Society, 26.
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- The charter of the audit organization approved in 1987.
- Draft of the Statute of the Inspection System Organization of the Islamic Republic of Iran, registration number 781, (2022).
- The Law on the establishment of the General Inspection Organization of the country approved in 2013.
- Law of the Court of Accounts approved in 1982.
- The legal bill for the amendments to the trade law.
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