The Effect of Auditing Accounting Estimates According to Risk - Based Audit on the Faithful Representation of Accounting Information
| المصدر: | مجلة الدراسات والبحوث المحاسبية |
|---|---|
| الناشر: | جامعة بنها - كلية التجارة - قسم المحاسبة |
| المؤلف الرئيسي: | Ibrahim, Mohamed Zedan (Author) |
| مؤلفين آخرين: | Wahdan, Mohamed Aly (Co-Author) , Abd-Elwahab, Mahmoud (Co-Author) , Abo Donia, Ahmed (Co-Author) |
| المجلد/العدد: | ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2021
|
| الشهر: | يونيو |
| الصفحات: | 253 - 288 |
| ISSN: |
2682-1915 |
| رقم MD: | 1287511 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Auditing Accounting Estimates | Risk - Based Audit Approach | Auditing Accounting Estimates According to Risk - Based Audit | Faithful Representation of Accounting Information
|
| رابط المحتوى: |
عدد مرات التحميل
28
| LEADER | 02609nam a22002537a 4500 | ||
|---|---|---|---|
| 001 | 2044384 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |a Ibrahim, Mohamed Zedan |e Author |9 635353 | ||
| 245 | |a The Effect of Auditing Accounting Estimates According to Risk - Based Audit on the Faithful Representation of Accounting Information | ||
| 260 | |b جامعة بنها - كلية التجارة - قسم المحاسبة |c 2021 |g يونيو | ||
| 300 | |a 253 - 288 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b The main objective of this study is to determine the effect of auditing accounting estimates according to risk- based audit on the faithful representation of accounting information of the annual financial reports published for a sample of companies registered on the Egyptian Stock Exchange. To do so, quality of discretionary accruals is measured to decide on the faithful representation of accounting information by conducting an applied study on some companies listed on the Egyptian Stock Exchange during the period from 2015 to 2020. The finding of the study indicated that there is an effect of auditing accounting estimates according to risk-based audit effectiveness on the faithful representation of accounting information for the companies under study. The most important study recommendation indicated that: The authorities responsible for setting the Egyptian auditing standards adopt what is stated in the International Auditing Standard No. (540) the year 2019 regarding auditing accounting estimates, to keep pace with professional developments at the international level, and work to avoid the shortcomings that the current auditing standard suffers from achieving quality auditing accounting estimates. | ||
| 653 | |a المحاسبة المالية |a الرقابة الخارجية |a التقارير المالية |a الإفصاح المحاسبي |a المعايير الدولية | ||
| 692 | |b Auditing Accounting Estimates |b Risk - Based Audit Approach |b Auditing Accounting Estimates According to Risk - Based Audit |b Faithful Representation of Accounting Information | ||
| 700 | |a Wahdan, Mohamed Aly |e Co-Author |9 50772 | ||
| 700 | |9 605609 |a Abd-Elwahab, Mahmoud |e Co-Author | ||
| 700 | |9 683786 |a Abo Donia, Ahmed |e Co-Author | ||
| 773 | |4 الاقتصاد |6 Economics |c 006 |e Journal of Accounting Studies and Research |f Mağallaẗ Al-Dirāsāt wa Al-Buḥūṯ Al-Muḥāsabiyyaẗ |l 001 |m ع1 |o 2312 |s مجلة الدراسات والبحوث المحاسبية |v 003 |x 2682-1915 | ||
| 856 | |u 2312-003-001-006.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1287511 |d 1287511 | ||
عناصر مشابهة
-
Using Risk - Based Audit Approach for Auditing Accounting Estimates and its Impact on the Audit Quality: An Empirical Study
بواسطة: Elgendy, Khaled Mohamed Mohamed منشور: (2023) -
The Effect of Corporate Risk Disclosure on Firm Value: An Empirical Study
بواسطة: Ibrahim, Mohamed Zedan منشور: (2021) -
The Role of External Auditor to Improve the Quality of Auditing Process under the Risks of Measurement and Disclosure Based on Fair Value: Experimental Study
بواسطة: Rajab, Rania Mohamed Kamal Abd El-Baky منشور: (2022) -
The Effect of Accounting for Fair Value in Accordance with International Accounting Standard 13 on the Value of the Company: Analytical Study of the Views of a Sample of Banks Included in the Iraq Stock Exchange
بواسطة: Al-Baaj, Qasim Muhammad Abdullah منشور: (2021) -
Accounting Measurement and Disclosure in Accordance With the Requirements of "IFRS9" to Activate the Mechanisms of Corporate Governance: An Applied Study
بواسطة: Al-Baaj, Qasim Muhammad Abdullah منشور: (2023)
