Auditors' Perceptions of Narrative Reporting Assurance: Evidence from Egypt
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | Khalil, Amani Hussein Kamel (Author) |
| مؤلفين آخرين: | Abdelfattah, Tarek (Co-Author) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2015
|
| الشهر: | أبريل |
| الصفحات: | 27 - 55 |
| ISSN: |
2636-2562 |
| رقم MD: | 715697 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Other Information | Egyptian Standard 720 | Public Auditing | Egypt
|
| رابط المحتوى: |
عدد مرات التحميل
33
| المستخلص: |
Purpose - This paper explores auditors’ perceptions of their responsibility on other information in documents included in or accompanying audited financial statements. Design/ methodology/ approach- The paper draws on a questionnaire survey sent to public and private audit firms which were asked to provide their opinion on auditors’ responsibility on other information in documents accompanying audited financial statements. Findings- The paper finds significant differences in perceptions among respondents’ and that work experience and firm type are key determinants of auditors’ perceptions Originality/ value -This paper adds to the literature of narrative reporting and responds to the call for revising the auditing standard IAS 720, by investigating the perception of auditors in an emerging capital market with different culture and institutional factors, namely Egypt,. |
|---|---|
| ISSN: |
2636-2562 |
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