اثر ممارسات المراجعة غير المنتظمة في جودة التقارير المالية: دراسة ميدانية تحليلية في سورية

الموضوعات

اقتصاد

الملخص

روابط وملفات

التعريف والنوع

رقم الوثيقة

077f6864-36dc-4563-a620-8f9bb7ccbb82

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

1964525_1.pdf

بيانات النشر

ترجمة العنوان

The impact of irregular auditing practices in the quality of financial reports : Analytical Field Study in Syria

ألقاب المؤلفين

[{"name_ar":"ابراهيم العدي","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"احمد يونس رمضان","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

اثر ممارسات المراجعة غير المنتظمة في جودة التقارير المالية: دراسة ميدانية تحليلية في سورية

المحتوى والصفحات

عدد الصفحات

323

ترجمة الملخص

External audit has an essential role in the economic of what auditor's report adds to the confidence of the financial statements of economic units, and its adoption by the beneficiaries of financial reporting, whether they are investors or lenders or banks or tax or financial departments and of stakeholders. What supports and increases this confidence is the auditor’s qualifications -practical and professional experience-that enables him/her to do the auditing tasks in the fullest manner without prejudice to the accepted standards used in the audit profession, as well as his care which required by the practice of the profession in all its stages.In order to provide high quality audit and do not contain any defect reflects references from which the quality of financial reports examined.This study is An attempt to determine the effect of irregular auditing practices as one of the behaviors references dysfunctional on the the financial reporting which prepared with the supervising of auditor.The study was divided into two aspects: the first, addresses the theoretical side,The concept of irregular auditing practices and the potential impact in the case Auditor did these practices, and thus it effect directly in the nature of the issued report which includes his/ in the process, which in turn is reflected in The final financial reports. The second aspect is the practical section, it is based on the data collection and analysis using the questionnaire as a key tool for data collection, which distributed to a number of auditors and accountants practicing the profession of auditing representing the financial control to find out the effect of irregular auditing practices carried out by the auditors audit firms in the quality of financial reports submitted to them by companies

إشراف وإعداد

الإشراف

ابراهيم العدي

الإعداد

احمد يونس رمضان

الاقتباسات الببليوغرافية