Document Details

Document Type : Article In Journal 
Document Title :
Intellectual framework to measure and control the risk of audit in practice
الإطار الفكري لقياس ومراقبة المخاطر لمراجعة الحسابات في الممارسة العملية
 
Subject : Intellectual framework to measure and control the risk of audit in practice 
Document Language : Arabic 
Abstract : Means the risk of audit issue references Taqrara incorrect financial statements and indicates the third criterion standards of field work indirectly to the risk of audit and is a standard which demands that references to collect evidence to prove sufficient and sound to support and backing of the banner and even though he may be obtained Evidence of sufficient and appropriate to provide a reasonable basis to express an opinion, except that the reference is still accept a certain level of risk of audit in the absence of economic screening examination of all Adlpy proof available no doubt that a status report does not provide a case of complete assurance, but rather adds reliability and dependability of the financial statements the client subject to revision and in that regard, the list of criteria audited number (31) issued by the Institute George W accountants laws and as well as guide the audit number (8) entitled the evidence in the audit of the Egyptian Institute for Accountants and Auditors need to be there is a relationship acceptable between the cost of obtain evidence of proof and the usefulness of (aicpa .31. no.sas.1980 - Egyptian Institute for Accountants and Auditors, guide number (8) and reflect on this relationship is usually accepted in the form of access to confirm acceptable given the economic constraints that are the references of which should be a banner career in appropriate period of time and cost-effective and what represents one of the reasons for referring issues for professional organizations that the operations Alemrahah do not give a confirmation at all and that References is not a guarantor and not a believer of the accuracy of financial statements and in any case likes to decide Auditor at his career if evidence of proof available within the limits of time and cost enough to justify the show on the banner of the impartial technical fairness and sincerity of the financial statements 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 1 
Issue Number : 1 
Publishing Year : 1417 AH
1997 AD 
Article Type : Article 
Added Date : Wednesday, April 7, 2010 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
صادق حسانينhasaneen, sadeq ResearcherDoctorate 

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