Responsibility of the External Auditor in Assessing and Responding to Internal Control Risks when Auditing Financial Statements
| المصدر: | مجلة المنهل الإقتصادي |
|---|---|
| الناشر: | جامعة الشهيد حمه لخضر الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Laifa, Imane (Author) |
| مؤلفين آخرين: | Meziani, Noureddine (Co-Author) |
| المجلد/العدد: | مج6, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | جانفي |
| الصفحات: | 465 - 476 |
| ISSN: |
2602-7968 |
| رقم MD: | 1454248 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
External Audit | Internal Control Risk | Misstatements Due to Fraud | Audit Risk
|
| رابط المحتوى: |
عدد مرات التحميل
3
| المستخلص: |
The aim of this study is to identify the responsibility of the external auditor in assessing and responding to internal control risks when conducting a financial statement audit. The study develops a self-assessment checklist of the multiple phases of assessing the internal control risk. The designated check-list was distributed on 20 external auditor which were interviewed to determine their compliance with procedures in evaluating internal control risk and its relevance in discovering misstatements due to fraud, the results of the study showed that the questioned external auditors apply the necessary procedures to evaluating internal control risk to determine the extent of the verification program of accounts. |
|---|---|
| ISSN: |
2602-7968 |
عناصر مشابهة
-
The External Auditor's Responsibilities for Audit Risks: A Field -Study of a Sample of External Auditors in Constantine
بواسطة: Boulkara, Amina منشور: (2023) -
A Proposed Framework for an Internal Forensic Auditing to Manage the Risk of Fraud in Financial Statements to Support the Decision of the External Auditor to Rely on the Work of Internal Auditing: A Field Study in Egypt
بواسطة: Eissa, Hoda Hameem منشور: (2022) -
The Adequacy of Financial Statements Data in Jordanian Banks to the Requirements of International Accounting Standard No. 39 from the Accountant and External Auditor Perspectives
بواسطة: الكبيسي، عبدالستار عبدالجبار عيدان منشور: (2009) -
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 Extent of Implementation the International Standard on Auditing ( ISA No.240 ), ( The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statement ) in Jordan : Auditors' and Financial Managers' Perspectives
بواسطة: Shaheen, Alaa Aldin Mosa Yousef منشور: (2007)
