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The Implications of the Risk Approach for the Auditing Profession in Syria

تقويم واقع اعتماد مهنة التدقيق في سورية على مدخل الخطر

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 Publication date 2014
  fields Accounting
and research's language is العربية
 Created by Shamra Editor




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This paper seeks to assess the extent to which the auditing profession in Syria depends on risk assessment. This study starts by analyzing the importance of the risk approach and its implications for contemporary auditing. The study intends to examine to what extent, if at all, the Syrian auditing profession takes the assessment of auditing risk factor into consideration and the correlation, if any, between risk and other related factors such as business risk, assessment risk, and control risk. To this end, the researcher designs a questionnaire and sends it to 100 auditors through the Association of Syrian Certified Accountants. 51 questionnaires are properly filled. To analyze data, SPSS package has been used. The results have clearly confirmed the hypothesis that the auditing profession in Syria does not depend on risk assessment.


Artificial intelligence review:
Research summary
تستهدف هذه الدراسة تقييم مدى اعتماد مهنة التدقيق في سوريا على مدخل الخطر. يبدأ البحث بتحليل أهمية مدخل الخطر وآثاره على التدقيق المعاصر. تم تصميم استبيان موجه إلى 100 مدقق حسابات في دمشق، حيث تم تحليل 51 استبيانًا باستخدام حزمة SPSS الإحصائية. أكدت النتائج فرضية الدراسة بأن مهنة التدقيق في سوريا لا تعتمد على مدخل الخطر. كما تم تحليل عدة عوامل مرتبطة بالخطر مثل الخطر الملازم، خطر الرقابة، وخطر الإجراءات التحليلية. أظهرت النتائج أن المدققين السوريين لا يعتمدون على تقييم المخاطر بشكل كافٍ، مما يشير إلى ضعف في تطبيق المعايير الدولية للتدقيق. توصلت الدراسة إلى أن مهنة التدقيق في سوريا ما زالت بعيدة عن الاعتماد على مدخل الخطر، وأوصت بزيادة الوعي المهني وتطبيق المعايير الدولية بشكل أفضل.
Critical review
دراسة نقدية: على الرغم من أهمية الدراسة في تسليط الضوء على واقع مهنة التدقيق في سوريا، إلا أنها تعاني من بعض القصور. أولاً، العينة المستخدمة في البحث صغيرة نسبياً ولا تمثل جميع المدققين في سوريا. ثانياً، لم يتم التطرق بشكل كافٍ إلى الأسباب الجذرية لعدم اعتماد مدخل الخطر، مثل نقص التدريب أو الموارد. ثالثاً، كان من الممكن أن تكون الدراسة أكثر شمولية إذا تم تضمين مدققين من مناطق أخرى غير دمشق. أخيراً، التوصيات المقدمة تفتقر إلى خطة تنفيذية واضحة لتعزيز اعتماد مدخل الخطر في التدقيق.
Questions related to the research
  1. ما هو الهدف الرئيسي من الدراسة؟

    الهدف الرئيسي من الدراسة هو تقييم مدى اعتماد مهنة التدقيق في سوريا على مدخل الخطر.

  2. ما هي الأدوات المستخدمة في تحليل البيانات؟

    تم استخدام حزمة SPSS الإحصائية لتحليل البيانات المستخلصة من الاستبيانات.

  3. ما هي الفرضية الرئيسية للدراسة؟

    الفرضية الرئيسية هي أن مهنة التدقيق في سوريا لا تعتمد على مدخل الخطر.

  4. ما هي التوصيات التي قدمتها الدراسة؟

    أوصت الدراسة بزيادة الوعي المهني وتطبيق المعايير الدولية للتدقيق بشكل أفضل، والتركيز على ثقافة الخطر وتوعية العاملين في التدقيق بأهميتها.


References used
Abdullatif.M., Al-Khadash. A.H.(2010). Putting Audit Approaches in Context: The Case of Business Risk Audits in Jordan, International Journal of Auditing
(Sahnoun.H.M., zarai,A.M.(2009). Auditor-Auditee Negotiation Outcome: Effects of Auditee Business Risk, Audit Risk, and Auditor Business Risk in Tunisian Context, Corporate Governance: An International Review, 17(5
IFAC, 2010, Handbook of International Quality Control, Auditing, Review , Other Assurance, And Related Services Pronouncements , ISA200 “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing, part 1, pp71-99
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