هدفت الدراسة إلى التعرف على أسلوب التدقيق المشترك للبيانات المالية و المراحل التي يجب القيام بها لإنجاز عملية التدقيق باستخدام المعاينة الاحصائية .
و لتحقيق هذا الهدف تم القيام بدراسة ميدانية من خلال إنشاء استبانة تم توزيعها على عينة من مراجعي الحسابات الممارسيين حسب جمعية المحاسبين القانونين في دمشق و من ثم تحليل النتائج و اختبار فرضيات البحث باستخدام البرنامج الإحصائي SPSS .
و توصل البحث إلى النتائج الأتية: يوجد دور للتدقيق المشترك في رفع كفاءة استخدام معاينة الصفات في تدقيق الحسابات و خاصة تقييم نتائج الاختبار بشكل مشترك.
يوجد دور للتدقيق المشترك في رفع كفاءة استخدام معاينة المتغيرات في تدقيق الحسابات و خاصة تقدير الأهمية النسبية بشكل مشترك.
يوجد دور للتدقيق المشترك في رفع كفاءة تحديد حجم العينة و العوامل المؤثرة بها و خاصة معدل الخطر المقبول بشكل مشترك.
يوجد دور للتدقيق المشترك في تخفيض مخاطر استخدام المعاينة الاحصائية في تدقيق الحسابات و خاصة يتم تقسيم أعمال المراجعة بين مدققي الحسابات المشتركة على أساس دورات التدقيق المعمول بها أو وظائف الشركات.
The study aimed at identifying the method of joint auditing of the financial
statements and the stages that must be carried out to complete the audit process using the
statistical survey.
To achieve this objective, a field study was carried out through 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
hypotheses using SPSS.
And research found the following results: There is the role of the joint audit in
raising the efficiency of the use of a preview qualities in the audit and special evaluation of
test results jointly.
There is a role for joint auditing in raising the efficiency of the use of the
examination of variables in the audit, especially the assessment of relative importance in a
joint manner.
There is a role for joint auditing in raising the efficiency of determining the size of
the sample and the factors affecting it, especially the acceptable risk rate in common.
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
applicable auditing or corporate functions business cycles.
References used
KERMICHE ,Lamya and Charles Piot 2014 Is joint-audit regulation likely to mitigate the audit market concentration in the long run? The French experience .Grenoble Ecole de Management and Univ. Grenoble Alpes .Number of Pages in PDF File: 26
CHRISTENSEN ,Brant. , Randal J. Elder and Steven M. Glover Uni Behind the Numbers: Insights into Large Audit Firm Sampling Policies Accounting Horizons, Forthcoming university of Missouri-Columbia, Syracuse University and Brigham Young University27 Jul 2013 Number of Pages in PDF File: 32
Abdolali Mohseni Audit Approach to Audit Risk Management, Quantitative Determination of the Components of Audit Risk and Determine the Impact on the Components of Audit Risk in Audit Sampling 25 May 2014 Number of Pages in PDF File: 31
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
The auditing profession is held to be important in society, due to the various services
it provides for many parties ,through the vocational technical and neutral report of the
external auditor of concerned financial data.
Therefore ,he will be re
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
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
This study aims to illustrate the Inflation's effect associated with
the crisis which Syria suffers from , on the Financial statements,
especially that related to the income statement and balance sheet .
Besides presenting the proposed accounting