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Register a new userThe importance of applying Business Risk Audit Approach to improve the Audit Quality in Syria.– Field Study
أهمية استخدام مدخل التدقيق القائم على خطر الأعمال لتحسين جودة التدقيق في سورية دراسة ميدانية
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هدفت الدراسة إلى بيان أهمية استخدام مدخل التدقيق القائم على خطر الأعمال من قبل مدققي الحسابات لرفع مستوى جودة التدقيق في بيئة الأعمال السورية ، و قد اتبعت الدراسة المنهج الوصفي التحليلي و تم إعداد الاستبانة و توزيعها على مجتمع الدراسة المتمثل في مكاتب و شركات التدقيق المعتمدة في هيئة سوق دمشق للأوراق المالية و هيئة الإشراف على التأمين.
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 questionnaire which prepared and distributed to the offices and auditing companies accredited by the Damascus Securities Market committee and the Insurance Supervisory committee.
References used
COPLEY, P. (1991)“The association between municipal disclosure practices and audit quality”. Journal of Accounting and Public Policy vol10. No(4) ,pp245-266
CURTIS, E.,STUART, T.(2007)"The business risk audit–A longitudinal case study of an audit engagement", Accounting, Organizations and Society Vol.32.No,4,pp 439-461
DEANGELO,L.,(1981)“Auditor independence ,Auditor size & Quality” Journal of Accounting and Economics, Vol 3,No 3 ,pp.188-199
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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.
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statistical survey.
To achieve this objective, a field study was carried out th
rough the creation of a
questionnaire distributed to a sample of practicing auditors according to the Association of
Chartered Accountants in Damascus, and then analyzing the results and testing the
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There is a role for joint auditing in raising the efficiency of the use of the
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joint manner.
There is a role for joint auditing in raising the efficiency of determining the size of
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There is the role of the joint audit in reducing the risk of use of statistical sampling in
audit, special audit is divided between the auditors' joint accounts on the basis of the
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factor into consideration and the correlation, if any, between risk and other related factors
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research came to provide a knowledge about the concept of planning an it
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5. There is a significant positive correlation between audit risk assessment and
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