@incollection{, B94EBE9C554BB802FCF9EFDB28150E8E , author={{Dr. Ali MustafaMaqableh} and {IRBID University}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}143714 } @book{b0, , title={{factors affecting the independence of the external auditors and impartiality in the Gaza Strip of Palestine, Mesopotamia development magazine}} , author={{ YusufJerboa } and { Mahmoud }} , year={2004} 76 } @book{b1, , title={{the factors that undermine the independence of the Auditor in the opinion of the neutral technical financial statements}} , author={{ 'Let } and { Haney }} , year={2004} , address={Palestine} University of Jerusalem , note={unpublished ma thesis} } @book{b2, , title={{Availability requirements of independence of external auditors in the State of Kuwait: a comparative study}} , author={{ AhmedRashidi }} , year={2012} , address={Oman, Jordan} University of the Middle East , note={Unpublished master thesis} } @book{b3, , title={{e-commerce, the Arabic Organization for administrative development}} , author={{ TalajicRedouane }} , year={1999} , address={Cairo, Egypt} } @incollection{b4, , title={{University House for publishing and distribution}} , author={{ MuhammadSebban }} , booktitle={{external audit}} Alexandria, Egypt Arabic , year={2002} } @book{b5, , title={{}} , author={{ MustafaTaha } and { Kemal }} , year={1988} , address={University House, Beirut} , note={trade law} } @book{b6, , author={{ KhalidAmin }} , title={{Science audit. Wael publishing}} Oman , year={2004} } @book{b7, , title={{The extent to which the external auditor in Jordan, and tests to assess the risk of material misstatement when audited financial statements}} , author={{ ShadenArar }} , year={2009} , address={Oman, Jordan} University of the Middle East , note={Unpublished master thesis} } @incollection{b8, , title={{The impact of compliance auditing companies with international audit standards on marketing strategic Year 2014 plans}} , author={{ MohammedErekat } and { Ahmed }} , journal={{Journal of Islamic University Humanities series}} 19 1 , year={2011} , note={his tanners} } @book{b9, , title={{intermediary businesses, legal comparative fiqih study of General and special provisions, the House of culture for publication and distribution}} , author={{ AzizAl-Uqaili }} , year={2012} } @book{b10, , title={{online services, Arabic book, Egypt.* Marie, (2006) factors influencing auditor independence conflict in Kuwait}} , author={{ FaroukAl-Ameri }} , year={1997} , address={Oman, Jordan} University of Oman Arabic for graduate studies , note={unpublished ma thesis} } @book{b11, , author={{ 'Mutawe } and { MrSaid }} , title={{comparative study of international auditing standards}} , year={2009} } @incollection{b12, , title={{Factors Influencing Auditor Independence: Malaysian Loan Officers Perceptions}} , journal={{Managerial Accounting Journal}} , editor={Abu Baker, Abdul Rhim & Aubdul Rashid, Hafiz} 20 8 , year={2005} } @incollection{b13, , title={{Auditor Independence, Audit Quality and Auditor Client Negotiation Outcomes: Some Evidence From Taiwan}} , author={{ KChen } and { RElder } and { JLiu }} , journal={{Journal of Contemporary Accounting and Economics}} 1 2 , year={2005} } @book{b14, , title={{}} , author={{ TellaRafael }} , year={2008} , note={ethics in globalization} } @book{b15, , title={{Audit Firms Big Cite lust for global standards, usa}} , author={{ MarrieLeone }} , year={2008} }