يهدف البحث إلى تحديد مؤشرات الشك التي تساعد مراجعي الحسابات في سورية على التعرف على وجود شك جوهري في قدرة الشركة على الاستمرار، و مدى ملاءمة هذه المؤشرات مع المؤشرات المحددة في معيار المراجعة الدولي رقم 570.
و التعرف على إجراءات المراجعة الإضافية التي يتبعها مراجعو الحسابات في سورية في حال وجود أحداث أو ظروف قد تؤثر على الاستمرارية، و مدى ملاءمة هذه الإجراءات مع الإجراءات المحددة في معيار المراجعة الدولي رقم 570.
توصلت الدراسة إلى أن وجود خسائر مالية متكررة و زيادة المطلوبات المتداولة على الموجودات المتداولة هو من أهم المؤشرات التي تساعد مراجعي الحسابات العاملين في شركة المراجعة محل الدراسة في تقييم الاستمرارية.
This research aims to define doubt indicators that help auditors in Syria to know the
existence of significant doubt about the ability of an entity to continue as a going concern,
and how much these indicators are close to the indicators defiend in the international
standards auditing No 570.
And know the additional auditing procedures that are followed by auditors in Syria
in case of the existence of any events or circumstances that influence the going concern ,
and how much these procedures are close to the indicators defined in the international
standards auditing No 570.
This study concluded that existence of frequent financial losses and the increase of
current liabilities over current assets are considered the most important indicators that help
auditors working in auditing company under study in evaluating going concern.
References used
Socol، A. Significant Doubt About The Going Concern Assumption In Audit . Annales Universitatis Apulensis Series Oeconomica, 12(1),291-299,2010
Haron, H. Hartadi, B. Ansari, M, and Ismail, I (2009). Factors Influencing Auditor’s Going Concern Opinion. Asian Academy of Management Journal. Vol 14(1),1-19
International Standard on Auditing (ISA), No. 570, 2003
This study aims to determine the most important of analytical procedures which are
used by auditors for auditing the inventory and increasing the efficiency of auditors
at understanding and using these analytical procedures. To achieve this aim the
This research assessment of the reality of the work of inspectors of the Central Agency for Financial Control in Syria and study the possibility of adopting auditing standards governmental GAO issued by the General Accounting Office, criteria governm
The objective of this study is to identify the basic characteristics of the organizational loyalty of the employees of ASIA and what factors affect the organizational loyalty of the employees. As well as the level of effect of these factors on the organizational loyalty of the employees of Asia.
This research aimed at measuring the impact of applying the
balance score card on the Efficiency of internal audit by applying
such tool in the private banks in Syria “case study of Audi- Syria
Bank (BASY)”.
The study aims to determine the effect of leadership behavior in job satisfaction, from the standpoint of Ultra-Medica pharmaceutical company employee, also aims to test the managerial grid theory to identify the patterns of leadership behavior, and