This paper provide the impact of Deferred Tax on the quality
of Financial Statement Information, through view the concept of
Deferred Tax and deferred tax Liabilities and assets in Related
Research and International Accounting Standards and determ
ined
the temporary differences and permanent differences between
pretaxable income and taxable income, and the rules of recognize
and Measurement Basis of deferred tax, and the concept of
Financial Statement Information, and the qualitative characteristics
of accounting information, then we study the fact of Syrian business
by examine the impact of Deferred Tax on quality of Financial
Statement Information, the study examine the sample of the Syrian
corporation, the study finds evidence that firms use deferred tax
Liabilities and assets to achieve to information that relevance users
of Financial Statement, and the study find necessary to decrease the
management freedom judgment in choice the approach of report,
estimate, and Disclosure about information, and to depend on
International Accounting Standards.
The study aimed to identify the extent of auditors’ response to
assessed risks of material misstatement due to fraud. To achieve the
study objective a questionnaire was developed that included the most
important audit procedures designed as respon
ses to assessed risks of
material misstatement due to fraud which are classified according to
the International Auditing Standards into two main groups: overall
responses at financial statement level, and other ones at assertion level;
to identify the extent of auditors’ response to those risks within the
research community represented by accredited auditors at Syrian
Commission on Financial Markets and Securities (SCFMS).
