Engagement Partner Characteristics and Audit Quality: Compliance with IFAC Requirements
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Alrashedy, Tarek Abd Elazeem Youssef (Author) |
| المجلد/العدد: | مج20, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2016
|
| الشهر: | أكتوبر |
| الصفحات: | 21 - 46 |
| DOI: |
10.21608/ATASU.2016.48921 |
| ISSN: |
2356-8402 |
| رقم MD: | 777422 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
International Education Standard No. 8 | International Auditing and Assurance Standards Board | International Federation of Accountants | International Standard on Auditing No. 220 | Engagement Partner | Audit Quality | Audit Quality Indicators Egyptian Auditing Standard No. 220
|
| رابط المحتوى: |
عدد مرات التحميل
92
| المستخلص: |
Engagement partners affect audit quality greatly. The International Federation of Accountants recognizes this importance with the issuance of International Education Standard No. (8) Titled "professional competence of engagement partners responsible for audits of financial statements "specifying the required competencies for the engagement partners to ensure audit quality. Regression and correlation analysis is used to analyze the results of questionnaires distributed to professionals in the accounting and auditing field finding that there is a positive significant relationship between the technical competencies, professional skills, and professional values, ethics, and attitudes and audit quality. |
|---|---|
| ISSN: |
2356-8402 |
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