The Fair Value Measurement Challenges Faced by the External Auditor: Kurdistan Region-Iraq
| المصدر: | مجلة جامعة جيهان أربيل للعلوم الإنسانية والاجتماعية |
|---|---|
| الناشر: | جامعة جيهان أربيل |
| المؤلف الرئيسي: | Mardan, Firas N. (Author) |
| المجلد/العدد: | مج5, ع1 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2021
|
| الصفحات: | 93 - 100 |
| ISSN: |
2709-8648 |
| رقم MD: | 1431981 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EduSearch, HumanIndex |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Assessment Risks | Auditor Challenges | External Auditing | Fair Value
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
This study aimed to identify the most important challenges facing auditors when measuring fair value (FV) from three perspective, namely, identifying which challenges are most influencing auditors to direct attention toward them, and revealing the extent to which the inherent auditing risks are affected by FV evaluation estimates. The third axis of this study raises discussions about the reliability of audit evidence relating to FV and assures that disclosed and recognized FVs are guiding values. The field study was applied to a sample of external auditors in the Kurdistan region, where the researcher used the descriptive-analytical approach and used the inductive approach to test the study hypotheses. The study found a set of results; the most important challenge facing the auditor in auditing FV estimates is the lack of access to recent amendments to the international auditing standards for FV accounting estimates. The study results also confirmed that the audit risk is affected by FV estimates and measured at higher rates in many cases, including (the absence of active markets, the presence of significant misstatements, and the difference in the basis for measuring FV). |
|---|---|
| ISSN: |
2709-8648 |
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