A Proposed Framework to Audit of Expected Credit Loss "ECL" Estimate Uncertainty
| المصدر: | مجلة الدراسات والبحوث التجارية |
|---|---|
| الناشر: | جامعة بنها - كلية التجارة |
| المؤلف الرئيسي: | Shaaban, Mohamed Shaaban Ibrahim (Author) |
| مؤلفين آخرين: | Zein, Ali Ahmed Mostafa (Co-Author) , Elmeligy, Hisham Hassan (Co-Author) , Gaber, Hanan Hassan (Co-Author) |
| المجلد/العدد: | س40, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2020
|
| الصفحات: | 1379 - 1409 |
| ISSN: |
1110-1547 |
| رقم MD: | 1186060 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit Data Analytics | Expected Credit Loss | Key Audit Matter | Descriptive Approach | Predictive Approach | Probability of Default | Loss Given Default | Exposure at Default | Precision Rate | Bias Rate | Objective Element of Uncertainty | Subjective Element of Uncertainty | Ratio Analysis | Linear Regression | Logistic Regression | Classification Tree | Process Mining | Text Analysis
|
| رابط المحتوى: |
عدد مرات التحميل
16
| المستخلص: |
The objective of this paper is to construct a framework that proposes how to use Audit data analytics “ADA” in the audit of Expected Credit loss “ECL” uncertainty level as a Key Audit Matter “KAM” that aims to develop the role External Auditor to enhance auditing ECL. The framework will present the Methodology used to audit ECL (i.e. KAM), this stage will focus the main steps performed during the audit of ECL uncertainty (i.e. KAM), the paper illustrate how ADA predictive approach use to project the degree of ECL uncertainty. ADA tools used to audit ECL to verify and valid the accuracy of the model used by management to set those estimates (i.e. ECL estimates in order to stand on the elements of uncertainty which are the objective element (precision rare) and subjective element (management bias). |
|---|---|
| ISSN: |
1110-1547 |
عناصر مشابهة
-
Critical Audit Matters Significance in the New Audit Report
بواسطة: Shaaban, Mohamed Shaaban Ibrahim منشور: (2020) -
A Proposed Framework for Value-Based Internal Audit and its Impact on the Added Value and the Expectation Gap of Internal Audit: A Field Study in Egypt
بواسطة: Serag, Asmaa Abd El-Monem Mohamed منشور: (2021) -
A Proposed Framework for Big Data Analytics in External Auditing and its Impact on Audit Quality with a Field Study in Egypt
بواسطة: Serag, Asmaa Abd El-Monem Mohamed منشور: (2020) -
Extent of External Auditors Compliance with Audit Risk Model: Evidence from Palestine
بواسطة: Helles, Salem Abd Allah منشور: (2020) -
EVIDENCE IN AUDITING NATURE AND TECHNIOUEC
بواسطة: Hussein, Hamed Shaaban منشور: (1983)
