Critical Audit Matters Significance in the New Audit Report
| 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: | 1411 - 1436 |
| ISSN: |
1110-1547 |
| رقم MD: | 1186081 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Critical Audit Matter | Key Audit Matter | Information Asymmetry | PACOB | IAASB | Emphasis of Matter | Other Matters
|
| رابط المحتوى: |
عدد مرات التحميل
30
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| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 634727 |a Shaaban, Mohamed Shaaban Ibrahim |e Author | ||
| 245 | |a Critical Audit Matters Significance in the New Audit Report | ||
| 260 | |b جامعة بنها - كلية التجارة |c 2020 | ||
| 300 | |a 1411 - 1436 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b CAMs will draw the attention of the user looking at the auditor’s report and ultimately make the related financial statement disclosures more salient That because users will view the CAM as a cue to guide and prompt them to attend to and read the relevant disclosure in greater detail. By highlighting some parts of the financial statements, CAMs play a signaling role that helps users reduce the cognitive load associated with identifying and attending to the relevant information when performing a financial statement analysis task. This paper shows the importance of CAMs in the new audit report and how it solves the problem of information as Asymmetry to the user of financial statement by analyzing the current literature review. | ||
| 653 | |a مراجعة الحسابات |a الإفصاح المحاسبي |a المعلومات المحاسبية | ||
| 692 | |b Critical Audit Matter |b Key Audit Matter |b Information Asymmetry |b PACOB |b IAASB |b Emphasis of Matter |b Other Matters | ||
| 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 051 |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 1918-040-003-051.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1186081 |d 1186081 | ||
عناصر مشابهة
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A Proposed Framework to Audit of Expected Credit Loss "ECL" Estimate Uncertainty
بواسطة: Shaaban, Mohamed Shaaban Ibrahim منشور: (2020) -
The Impact of the Communication Behavioral Characteristics of the Clients’ Management and the Auditor on the Critical Audit Matters in the Audit Report: An Experimental Study
بواسطة: Abdulla, Marwa Farghaly منشور: (2022) -
The determinants of the audit report lag for Jordanian companies listed on the Amman Stock Exchange
بواسطة: Al Qawasmi, Ahmed Mohammed منشور: (2004) -
The Impact of Continuous Auditing Technology in ERP System on Improving the Internal Audit Performance: A Field Study
بواسطة: Wahdan, Mohamed Aly منشور: (2020) -
EVIDENCE IN AUDITING NATURE AND TECHNIOUEC
بواسطة: Hussein, Hamed Shaaban منشور: (1983)
