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Register a new userThe Role of planning the Audit in Detecting the Significant Irregularities in the financial statements of clients (Field Study in the audit companies and firms at Syria)
دور تخطيط التدقيق في الكشف عن المخالفات الجوهرية في البيانات المالية للعملاء ( دراسة ميدانية في شركات و مكاتب التدقيق العاملة في سوريا )
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هدف البحث إلى اختبار دور تخطيط التدقيق في الكشف عن المخالفات الجوهرية في البيانات المالية للعملاء في شركات و مكاتب التدقيق العاملة في سوريا، و ذلك من خلال التعرف على مفهوم التخطيط و أنشطته، و دوره في الكشف عن المخالفات الجوهرية في البيانات المالية للعملاء. و في هذا السياق اعتمد الباحث على المنهج الوصفي، حيث تم تحديد مجتمع البحث بشركات و مكاتب التدقيق المزاولين و المعتمدين في جمعية المحاسبين القانونيين و سحب عينة عشوائية تتألف من ( 60 ) مفردة يعملون في مجال تدقيق الحسابات في شركات و مكاتب التدقيق في محافظة دمشق و توصل البحث إلى مجموعة من النتائج أهمها: 1. هناك علاقة طردية ذات دلالة معنوية بين الحصول على معلومات عن العميل و الكشف عن المخالفات الجوهرية في البيانات المالية للعملاء. 2. هناك علاقة طردية ذات دلالة معنوية بين الحصول على معلومات عن الالتزامات القانونية للعميل و الكشف عن المخالفات الجوهرية في البيانات المالية للعملاء. 3. هناك علاقة طردية ذات دلالة معنوية بين تنفيذ الإجراءات التحليلية الأولية و الكشف عن المخالفات الجوهرية في البيانات المالية للعملاء. 4. هناك علاقة طردية ذات دلالة معنوية بين تقدير الأهمية النسبية و الكشف عن المخالفات الجوهرية في البيانات المالية للعملاء. 5. هناك علاقة طردية ذات دلالة معنوية بين تقدير خطر التدقيق و الكشف عن المخالفات الجوهرية في البيانات المالية للعملاء.
The study aimed to test the role of planning in detecting the significant irregularities in the financial statements of the clients in the audit companies and firms, where the research came to provide a knowledge about the concept of planning an it‟s activities, beside its role in increasing the ability of the auditor in detecting the significant irregularities in the financial statements of Clients. In this context, the research community is determined as audit companies and firms, a sample of (60) individuals that are working in the field of auditing in Damascus companies and firms were picked up, finally the researcher reach to a group of conclusions: 1. There is a significant positive correlation between obtaining information about the customer and detecting the significant irregularities in the financial statements of clients. 2. There is a significant positive correlation between obtaining the information of the legal obligations of the client and detecting the significant irregularities in the financial statements of clients.. 3. There is a significant positive correlation between the implementation of the initial analytical procedures and detecting the significant irregularities in the financial statements of clients. 4. There is a significant positive correlation between the assessment of materiality and detecting the significant irregularities in the financial statements of clients.. 5. There is a significant positive correlation between audit risk assessment and detecting the significant irregularities in the financial statements of clients..
References used
Pan M.G., D. R, Cartmichael, Wiley, Jhon, “ Audit Sampling an introduction to Statistical Sampling in Auditing “, New York, (1986), P.P. 48-50
Grangberg, L., Hogland, L., “ The Auditors „ Way to Acquire Knowledge about a Company‟s Environment” Master Thesis, Kristianstal University, ( 2011 ), P5
International Federation of Accountants ( IFAC ), ISA ( 400 ) “ Risk Assessment and Internal Control ” 1991
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After the collapse of major international companies, the attention has been increased
to provide appropriate mechanisms to reduce the causes of these collapses. Some of
these causes were related to fraud in financial reporting. One of the used
mec
hanisms is the audit committee which plays the role of supervisor in the
companies.
The objective of this research is to study the role of audit committees in reducing
fraud in the Syrian public companies, and to achieve this goal, the researcher has
prepared questionnaire which has been distributed to some members of audit
committees in the Syrian public companies and some external auditors, the
questionnaire has included audit committees’ characteristics and their tasks which
would reduce fraud. The researcher has found that audit committees’ characteristics
and their tasks reduce fraud according to the research samples.
This study aimed to identify the importance of the use of analytical procedures in the
audit process through the discovery of the audit and the auditor to draw the attention of
potential risk of errors, and to show the role of analytical procedures
in reducing the cost of
the audit process, thus improving the completion of the audit process. To achieve the
objectives of the study have been identified in the theoretical side of the search on the
concept and importance and methods of analytical procedures, and the field side to find a
sample of auditors working in the Syrian Arab Republic accounts included, the number of
the final sample and approved for the purposes of research and analysis (60) auditor factor.
The study concluded the importance of using analytical procedures to reduce the potential
risk of audit, as well as effective role in reducing the cost of the audit process.
This resaerch aims at studying the relationship between internal audit procedures
related to risk management and financial reporting reliability in private banking sector
which is considered as the most important one affected directly by the econom
ical
development; and which its results are reflected on the whole financial society. That occurs
by clarifying the procedures contribution in examining and evaluating risk management
effectiveness, besides their roles in enhancing and developing it to increase financial
reporting reliability.
The study concluded that:
Examining and evaluating risk management by internal audit enhances financial
reporting reliability according to internal and external auditors.
Also There is no significant differences in opinins between internal and exernal
auditors about the effet of risk management’s internal audit procedures on the financial
reporting reliability.
The tax audit of the most important means of tax administration to make sure of the fact that the tax revenue generated, as the role of the auditor is to being a means and not an end aimed at Tax Administration Service in determining the tax base as
a scientific organizer maintains the assigned rights and the state along In addition to increasing the level of commitment to the provisions of tax legislation and compliance with, and reflected the importance of ensuring the accuracy of the books came in charge of the accounting items and checks of all aspects to ensure the integrity of cases of fraud and tax evasion.
This research seeks to demonstrate the reality of the tax audit in tax circles in Syria and its impact on tax evasion procedures, for the purpose of access to the results, the researcher used descriptive analytical approach was to identify a tool for the study design, were distributed to a sample of income monitors and heads of departments in the districts money Latakia province where consisted of 82 individuals have been selected at random, and after the study and analysis was reached the following conclusions:
1- are doing the planning process for the audit by the tax administration before starting that process, where there is a positive correlation between the tax audit planning relationship and the ability to detect tax evasion.
2- weakness the income observer verification of accounting books and records and to collect sufficient number of evidence and clues procedures, contribute to the reduction of strengthening the credibility of the tax audit, thereby reducing the ability to detect tax evasion.
3- Prepare the income of the final report includes an observer in a clear reference to the extent to which the financial statements with generally accepted accounting principles, and with the tax law materials, as well as the commitment to generally accepted standards, help in the discovery of tax evasion.
The study aimed to demonstrate the importance of applying the
Business risk Audit Approach (BRA) by the auditors to improve
the Audit Quality in the Syrian business environment. The study
followed the analytical descriptive method and the question
naire
which prepared and distributed to the offices and auditing
companies accredited by the Damascus Securities Market
committee and the Insurance Supervisory committee.
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