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
| LEADER | 02271nam a22002537a 4500 | ||
|---|---|---|---|
| 001 | 1931289 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 634727 |a Shaaban, Mohamed Shaaban Ibrahim |e Author | ||
| 245 | |a A Proposed Framework to Audit of Expected Credit Loss "ECL" Estimate Uncertainty | ||
| 260 | |b جامعة بنها - كلية التجارة |c 2020 | ||
| 300 | |a 1379 - 1409 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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). | ||
| 653 | |a مخاطر الائتمان |a مراجعة الحسابات |a المراجعة الخارجية | ||
| 692 | |b Audit Data Analytics |b Expected Credit Loss |b Key Audit Matter |b Descriptive Approach |b Predictive Approach |b Probability of Default |b Loss Given Default |b Exposure at Default |b Precision Rate |b Bias Rate |b Objective Element of Uncertainty |b Subjective Element of Uncertainty |b Ratio Analysis |b Linear Regression |b Logistic Regression |b Classification Tree |b Process Mining |b Text Analysis | ||
| 700 | |a Zein, Ali Ahmed Mostafa |e Co-Author |9 501928 | ||
| 700 | |9 634730 |a Elmeligy, Hisham Hassan |e Co-Author | ||
| 700 | |a Gaber, Hanan Hassan |e Co-Author |9 634749 | ||
| 773 | |4 الإدارة |6 Management |c 050 |f Mağallaẗ Al-Dirāsāt wa Al-Buḥūṯ Al-Tiǧāriyyaẗ |l 003 |m س40, ع3 |o 1918 |s مجلة الدراسات والبحوث التجارية |t Journal of Studies and Business Research |v 040 |x 1110-1547 | ||
| 856 | |u 1918-040-003-050.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1186060 |d 1186060 | ||
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