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Register a new userThe Extent of Auditors’ Commitment by Assessment Risks of Material Misstatements at Financial Statement Level
مدى التزام مدققي الحسابات بتقييم مخاطر الأخطاء الجوهرية عند مستوى البيانات المالية
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Added by
Tishreen University ورقة بحثية
Publication date
2016
fields
Accounting
and research's language is
العربية
Created by
Shamra Editor
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هدفت الدراسة إلى التعرّف على مدى التزام مدققي الحسابات بتقييم مخاطر الأخطاء الجوهرية عند مستوى البيانات المالية. و لتحقيق هدف الدراسة طُورَّت استبانة اشتملت على المكونات الفرعية لمخاطر الأخطاء الجوهرية عند مستوى البيانات المالية المُتمثلة في المخاطر الكامنة و مخاطر الرقابة؛ و ذلك للتعرّف على مدى التزام مدققي الحسابات بتقييم مخاطر الأخطاء الجوهرية عند مستوى البيانات المالية ضمن مجتمع البحث المتمثل في مدققي الحسابات المُعتمدين لدى هيئة الأوراق و الأسواق المالية السورية. و قد وزعت الاستبانة على عينة من مدققي الحسابات المُعتمدين، و من ثُمَّ تمَّ تحليل النتائج و اختبار الفرضيات باستخدام الرزمة الإحصائية للعلوم الاجتماعية - إصدار 21 Statistical Package for Social Sciences(SPSS). خلصت الدراسة إلى أن هناك التزاماً كبيراً بتقييم مخاطر الرقابة عند مستوى البيانات المالية، في حين أن هناك التزاماً متوسطاً بتقييم المخاطر الكامنة عند مستوى البيانات المالية.
This study aimed to identify the extent of auditors’ commitment by assessment risks of material misstatements at financial statement level. To achieve the study objective a questionnaire was developed that included sub-components of the risks of material misstatements at financial statements level represented by Inherent Risks (IR) and Control Risks (CR); to identify the extent of auditors’ commitment by assessment risks of material misstatements at financial statement level within the research community represented by accredited auditors at Syrian Commission on Financial Markets and Securities (SCFMS). The questionnaires were distributed to a sample of accredited auditors, and then the results were analyzed and the hypotheses were checked using Statistical Package for Social Sciences (SPSS) -version No. 21. The study concluded that there is a high commitment to assess Control Risks (CR) at financial statement level, while having a moderate commitment to assess Inherent Risks (IR) at financial statement level.
References used
Al MATARNEH, G. The Commitment of Jordanian Auditors to Assess Audit Risks, International Journal of Business and Management, Vol.6, No.11, 2011, 267-274
ALVIN, A. A.; RANDAL, J. E.; MARK, S. B. Auditing and assurance services: an integrated approach. 15th Ed., Pearson Education, Inc., USA, 2014, 842
AICPA: American Institute of Certified Public Accountants. Audit Risk and Materiality in Conducting an Audit, Statement on Auditing Standards No. 107, New York, NY: USA, 2006
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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
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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
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assessment. Finally the study came up with a number of
Recommendations that could lead to improve the reality credit
risk management of private banks in Syria.
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