The importance of applying Business Risk Audit Approach to improve the Audit Quality in Syria.– Field Study
published by Aِl-Baath University
in 2017
in
and research's language is
العربية
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Abstract in English
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