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 institution of legal inspector is a professional whose philosophy of existence is to review and inspect all administrative and financial activities of business units in order to comply with the laws and prevent any misuse and personal gain of legal regulations. Evaluating claims, which in its simplest form is a continuous duty and requires the constant presence of an inspector in a reporting unit, and this is contrary to the auditing profession, in which success depends on the professional judgment of an "expert" and "independent" individual from the unit. The reporter is called the auditor, and his duty is to evaluate the degree of conformity of claims related to economic activities and events with predetermined criteria and report the results to the interested parties. Therefore, assuming the existence of these differences and the separation of the legal personality of auditors from legal and formal inspectors, various models of these professional institutions, including the "French model" which is being adopted by other countries, have been researched which Its information has been collected in a library method and subjected to a descriptive-analytical study, it tries to provide a brief comparative and income view regarding the legal nature of the legal inspector in our country, the challenges governing this profession by providing an answer to this Question: What effect did the adaptation of the legal inspector from the French commercial law have on the creation and development of this institution in our country? to discuss.
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.
- B) Articles
- 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.
- Voir M. Anderson, J. R. Edwards et D. Matthews (1996). A Study of the Quoted Company Audit Market in 1886. Accounting, Business and Financial History, 6 (3).
- C) Laws and regulations
- 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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