يجب تسجيل الدخول أولا
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. |
| LEADER | 02492nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 2178803 | ||
| 041 | |a eng | ||
| 044 | |b العراق | ||
| 100 | |a Mardan, Firas N. |e Author |9 757889 | ||
| 245 | |a The Fair Value Measurement Challenges Faced by the External Auditor: |b Kurdistan Region-Iraq | ||
| 260 | |b جامعة جيهان أربيل |c 2021 | ||
| 300 | |a 93 - 100 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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). | ||
| 653 | |a مخاطر التدقيق |a التقديرات المحاسبية |a الأزمات الاقتصادية |a البيانات المالية | ||
| 692 | |b Assessment Risks |b Auditor Challenges |b External Auditing |b Fair Value | ||
| 773 | |4 العلوم الإنسانية ، متعددة التخصصات |4 العلوم الاجتماعية ، متعددة التخصصات |6 Humanities, Multidisciplinary |6 Social Sciences, Interdisciplinary |c 016 |e Cihan University-Erbil journal of humanities and social sciences |f Mağallaẗ ğāmiʿaẗ Ğīhān- Arbīl li-l-ʿulūm al-insāniyyaẗ wa-al-iğtimāʿiyyaẗ |l 001 |m مج5, ع1 |o 2496 |s مجلة جامعة جيهان أربيل للعلوم الإنسانية والاجتماعية |v 005 |x 2709-8648 | ||
| 856 | |u 2496-005-001-016.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EduSearch | ||
| 995 | |a HumanIndex | ||
| 999 | |c 1431981 |d 1431981 | ||
عناصر مشابهة
-
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) -
Challenges Faced External Auditor towards the Cloud Computing: An Empirical Study
بواسطة: Mohamed, Hoda Hussien منشور: (2017) -
The Role of the External Auditor in the Detection of Fraud and Errors in the Financial Statements: Studying a Sample of Auditors
بواسطة: سبتي، إسماعيل منشور: (2021) -
The Impact of the Risk of Electronically Processing Accounting Data on the Quality of the Auditor's Reports External: Study Case of External Auditor in Ouargla-Algeria
بواسطة: Redjem, Khaled منشور: (2022) -
the Relationship of the internal and external auditor
بواسطة: Kamel, Olfat Ali منشور: (1987)
