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Register a new userThe extent to which the auditors of financial analysis methods In assessing the ability of the entity to continue "A field study in Syria"
مدى استخدام مدققي الحسابات أساليب التحليل المالي في تقدير قدرة المنشأة على الاستمرار "دراسة ميدانية في سورية"
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Aِl-Baath University ورقة بحثية
Publication date
2017
fields
Accounting
and research's language is
العربية
Created by
Shamra Editor
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هدفت هذه الدراسة إلى التعرف على أهم أساليب التحليل المالي المستخدمة من قبل مدققي الحسابات عند تقديرهم لقدرة المنشأة على الاستمرار، و كذلك إبراز المعوقات التي تمنع مدققي الحسابات من استخدام أساليب التحليل المالي المتطورة في تقدير قدرة المنشأة على الاستمرار.
This study aimed to identify the most important financial analysis methods used by auditors when their appreciation to the entity's ability to continue, as well as highlighting the obstacles that prevent auditors from using advanced financial analysis methods to estimate the ability of the entity to continue.
Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى التعرف على أساليب التحليل المالي التي يستخدمها مدققو الحسابات في سوريا لتقدير قدرة المنشأة على الاستمرار، وتحديد المعوقات التي تحول دون استخدامهم لأساليب التحليل المالي المتطورة. توصلت الدراسة إلى أن المدققين يعتمدون بشكل كبير على أساليب التحليل المالي البسيطة، وأن هناك نقصاً في التدريب على استخدام الأساليب المتطورة. كما أشارت الدراسة إلى وجود معوقات متعددة تمنع المدققين من استخدام هذه الأساليب المتقدمة، مثل عدم توحيد السياسات المحاسبية، وعدم توفر النسب المالية المعيارية، وقلة الخبرة لدى المدققين. اقترحت الدراسة ضرورة عقد دورات تدريبية للمدققين، وتوحيد طرق التعامل مع البيانات المالية، وتوفير معايير مالية معتمدة للقطاعات المختلفة.
Critical review
تعتبر هذه الدراسة مهمة في تسليط الضوء على واقع استخدام أساليب التحليل المالي في سوريا، إلا أنها تفتقر إلى تحليل عميق لبعض العوامل المؤثرة مثل البيئة الاقتصادية والسياسية التي قد تؤثر على أداء المدققين. كما أن الاعتماد الكبير على الاستبيانات قد لا يعكس الصورة الكاملة للواقع العملي. كان من الممكن أن تكون الدراسة أكثر شمولية إذا تضمنت مقابلات مع مدققين وخبراء في المجال للحصول على رؤى أعمق.
Questions related to the research
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ما هي أهم النتائج التي توصلت إليها الدراسة؟
توصلت الدراسة إلى أن مدققي الحسابات في سوريا يعتمدون على أساليب التحليل المالي البسيطة، وأن هناك نقصاً في التدريب على استخدام الأساليب المتطورة، بالإضافة إلى وجود معوقات متعددة تمنع استخدام هذه الأساليب المتقدمة.
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ما هي المعوقات التي تمنع مدققي الحسابات من استخدام أساليب التحليل المالي المتطورة؟
تشمل المعوقات عدم توحيد السياسات المحاسبية، وعدم توفر النسب المالية المعيارية، وقلة الخبرة لدى المدققين، بالإضافة إلى الأتعاب المتدنية التي تمنع المدققين من استخدام أساليب التحليل المالي التي تتطلب جهداً أكبر.
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ما هي التوصيات التي قدمتها الدراسة لتحسين استخدام أساليب التحليل المالي؟
أوصت الدراسة بضرورة عقد دورات تدريبية للمدققين لتعريفهم بأساليب التحليل المالي المتطورة، وتوحيد طرق التعامل مع البيانات المالية في الصناعة الواحدة، وتوفير معايير مالية معتمدة للقطاعات المختلفة.
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ما هو المنهج الذي اعتمد عليه الباحث في هذه الدراسة؟
اعتمد الباحث على المنهج الوصفي التحليلي، واستخدم الاستبيانات لجمع البيانات الأولية، بالإضافة إلى المصادر الثانوية مثل الكتب والدوريات العلمية لبناء الإطار النظري للدراسة.
References used
International Accounting Standard 1, (2011), “Presentation of Financial Statements”p5
(International Accounting Standard (IAS),(1984),”considerations Regarding the Going Concern Assumption”,(supplement to the management accouting, October,1984 P5
(International Standard On Auditing, (2003), ISA, No.570, “going Concern”(P395
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