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Book Criminal Responsibility Of Auditors In Joint Stock Companies Comparative Studies In Egyptian And French Laws

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Criminal Responsibility Of Auditors In Joint Stock Companies `Comparative Studies In Egyptian And French Laws`
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Criminal Responsibility Of Auditors In Joint Stock Companies `Comparative Studies In Egyptian And French Laws`

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Category: Egyptian Law [Edit]
Language: Arabic
Publisher:  دار النهضة العربية للنشر والتوزيع
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Pages: 168
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بحث المسئولية الجنائية لمراقب الحسابات في شركات المساهمة لا يعني دراسة كافة الجرائم التي يمكن نسبتها إليه، وإنما ستقتصر الدراسة بطبيعة الحال على الجرائم التي يرتكبها مراقب الحسابات اخلالًا بواجباته الرقابية في هذا النوع الهام من الشركات، والواقع أن مسئولية مراقب الحسابات عن الجرائم التي تقع بالمخالفة للواجبات المفروضة عليه في نطاق شركات المساهمة لا تقوم فقط عند قيامه بدور الفاعل في هذه الجرائم، إذ أنه يكون مسئولًا أيضًا عن الجرائم التي يرتكبها المديرون أو المسئولون عن الشركة إذا توافرت في سلوكه عناصر الاشتراك في هذه الجرائم، وفقًا للقواعد العامة في قانون العقوبات، وأخذ في الاعتبار كافة الملاحظات والاعتبارات السابقة، فإننا نرى تقسيم هذه الدراسة إلى بابين، على النحو التالي:-
الباب الأول: مسئولية مراقب الحسابات عن الاشتراك في جرائم المديرين، الباب الثاني: الجرائم الخاصة بمراقب الحسابات.

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