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يتناول هذا البحث قضية شفافية المراجعة-قلب الشفافية المهنية-باعتبارها آلية دعم معاصرة لجودة المراجعة في ظل إلزام منشآت المراجعة-بالعديد من الدول، خاصة الأوربية-بإعداد ونشر تقارير بالشفافية المهنية، بهدفين الأول بناء نموذج كمي مقترح لقياس درجة جودة المراجعة؛ يقوم على إطار وصفي مقترح شفافية المراجعة؛ والثاني استقراء مستخدمي التقرير المالي تجاه المحتوى المعلوماتي لتقرير شفافية المراجعة المقترح عند تقدير جودة المراجعة المقدمة. ولقد تطلب تحقيق الهدف الأول تحليل ماهية وطبيعة شفافية المراجعة، وكيفية إعداد تقدير بها يمكن أن يوفر مؤشرا لقياس جودة المراجعة. ولقد أشار التحليل إلى أن تحقيق شفافية المراجعة يتطلب أن تفصح منشأة المراجعة عن المعلومات ذات المنفعة لمستخدميها وبغض النظر عن طبيعتها إيجابية أم سلبية. حيث تحول الشفافية دون توجه منشأة المراجعة نحو الإفصاح عن مؤشرات إيجابية مفتعلة، أو نغمة Tone الإفصاح عن المؤشرات الإيجابية. كما أشار التحليل إلى ضرورة قيام شفافية المراجعة على إطار كلي لجودة المراجعة، يتبنى فلسفة القياس المتوازن من خلال الاعتماد على مؤشرات متكاملة لجودة المراجعة، والتي-من المقترح-أن تصب إجمالا داخل ثلاث مجموعات هي مؤشرات لمدخلات جودة المراجعة Input Measures، ومؤشرات لجودة عملية المراجعة Audit Process Measures، ومؤشرات لمخرجات جودة المراجعة Output Measures. ولقد قدم الباحث نموذجا مقترحا لقياس جودة المراجعة يقوم على استخدام الطريقة الثنائية Binary Method لتحليل محتوى تقارير الشفافية المهنية في إطار المحتوى المعلوماتي المؤثر المقترح بشأن جودة المراجعة، ومفهوم المخالفة القائم على إشارات الخطر Red Flags بتقرير الشفافية بشأن جودة المراجعة.
This research addresses the issue of audit transparency - the heart of professional transparency - as a contemporary support mechanism for audit quality in light of the obligation of auditing establishments - in many countries, especially the European countries - to prepare and publish professional transparency reports with two objectives. The first is to build a proposed quantitative model to measure the quality of the audit, based on a proposed descriptive framework for audit transparency. The second is to extrapolate financial report users towards the informative content of the proposed review transparency report when assessing the quality of the review submitted. Achieving the first objective required an analysis of what the audit is and the nature of transparency and how to prepare an assessment that can provide an indicator to measure the quality of the audit. The analysis indicated that achieving audit transparency requires that the auditing enterprise disclose information that is beneficial to its users, regardless of its nature, whether positive or negative. Transparency prevents the auditing enterprise from moving towards disclosing contrived positive indicators or the tone of disclosing positive indicators. The analysis also pointed to the need for the transparency of the audit to be based on a holistic audit quality framework that adopts the philosophy of balanced measurement by relying on integrated audit quality indicators, which, in total, is proposed to fall into three groups; audit quality input measures, audit process measures, and output measures. The researcher presented a proposed model for measuring audit quality based on the use of the Binary Method to analyze the content of professional transparency reports within the proposed influential information content on audit quality and the concept of violation based on Red Flags in transparency report on audit quality. In order to achieve the second goal, the researcher conducted an experimental study (Informal Experimental designs (After-only with control design)) for the purpose of testing the following research assumption: The audit transparency report positively affects the accuracy of financial report users estimating the degree of quality of audit of financial statements, on a representative sample of financial report users (including audit committee chairmen (representatives of audit clients); investment fund managers (representatives of current and prospective investors), decision makers to grant credit in commercial banks (representatives of lenders), financial analysts (in securities brokerage firms) with a size of 189 individuals. They were divided into two groups, the first is the control group with a size of 91 individuals and the second is and experimental group having 98 individuals. The results showed the value of the Audit Transparency Report from the perspective of financial report users (stakeholders) in assessing and judging the quality of the audit that is consistent with the estimation of the proposed model of quality measurement, which makes the acceptance of the research assumption more likely. The study also revealed a number of important findings, including insufficient information content in the audit report in judging the quality of the audit, the importance of disclosure by audit establishments about each of the audit quality problems in the previous period or periods, the extent to which they adhere to professional standards, relevant legislation, and relevant publications, and the existence of an internal quality control system. In addition, the study showed the importance of obliging audit institutions - in Egypt - to prepare and publish audit transparency reports and the importance of the Audit Transparency Report in enhancing the confidence of Stakeholders in the financial report. This abstract was translated by Dar AlMandumah Inc.
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