عناصر مشابهة
The Effect of Auditing Accounting Estimates According to Risk - Based Audit on the Faithful Representation of Accounting Information
| المصدر: | مجلة الدراسات والبحوث المحاسبية |
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| الناشر: |
جامعة بنها - كلية التجارة - قسم المحاسبة
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| المؤلف الرئيسي: | |
| مؤلفين آخرين: | , , |
| المجلد/العدد: | ع1 |
| محكمة: | نعم |
| الدولة: | مصر |
| التاريخ الميلادي: | 2021 |
| الصفحات: | 253 - 288 |
| ISSN: | 2682-1915 |
| رقم MD: | 1287511 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | The main objective of this study is to determine the effect of auditing accounting estimates according to risk- based audit on the faithful representation of accounting information of the annual financial reports published for a sample of companies registered on the Egyptian Stock Exchange. To do so, quality of discretionary accruals is measured to decide on the faithful representation of accounting information by conducting an applied study on some companies listed on the Egyptian Stock Exchange during the period from 2015 to 2020. The finding of the study indicated that there is an effect of auditing accounting estimates according to risk-based audit effectiveness on the faithful representation of accounting information for the companies under study. The most important study recommendation indicated that: The authorities responsible for setting the Egyptian auditing standards adopt what is stated in the International Auditing Standard No. (540) the year 2019 regarding auditing accounting estimates, to keep pace with professional developments at the international level, and work to avoid the shortcomings that the current auditing standard suffers from achieving quality auditing accounting estimates. |
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