For the first question: The fourth criterion of the report preparation standards stipulates the necessity of preparing the external auditor for a report in which he expresses his independent opinion on the financial statements. Explain the types of reports in terms of the opinion they contain and are guided by writing a form for each opinion from the published reports of public shareholding companies listed on the Palestine Exchange .

second question: Talk about international auditing standards in terms of the motives for issuing them, their purpose, and the party to whom Issued with a simple brief for each standard?

The third question: Talk about the legal forms permitted to practice the profession of account auditing in Palestine, and what is the description or administrative hierarchy of account auditors in Palestine, and what are the penalties that can be taken against those who violate the requirements of practicing the profession of accountancy in Palestine?