Analytical Examination To Improve The Efficiency And Effectiveness Of The Audit
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Book Analytical Examination To Improve The Efficiency And Effectiveness Of The Audit
Copyright reserved
The book cannot be previewed or downloaded in order to preserve the copyright of the author and publishing house
Not available digitally or on paper through the Noor Library, it is for rating and review
Analytical Examination To Improve The Efficiency And Effectiveness Of The Audit
| Author: | Balqasem Saudi |
| Category: | Analytical Chemistry [Edit] |
| Language: | Arabic |
| Publisher: | دار الإبتكار للنشر والتوزيع |
| ISBN: | 9789957688042 |
| Release Date: | 12 Feb 2018 |
| Pages: | 352 |
| Rank: | 704,868 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
Book Description
تهدف المراجعة في بداية تطورها التاريخي إلى اكتشاف الغش و التلاعبات ، و تحديد الأخطاء المرتكبة بصفة أساسية ، و لهذا كانت تشمل جميع العمليات التي يتم إعدادها بالمؤسسة محل المراجعة ( أي مراجعة شاملة )، و نتيجة للتطورات الراهنة التي مست معظم الجوانب الاجتماعية و الاقتصادية و القانونية و المعلوماتية ،وظهور شركات الأشخاص و الأموال التي تتميز بكبر حجمها و عملياتها ذات التسيير المعقد أحيانا،و انفصال الملكية عن الإدارة ، كل ذلك أدى إلى تحول هدف المراجعة من اكتشاف الغش و تحديد و تشخيص مجالات الأخطاء إلى إبداء الرأي المتضمن صحة أو عدم صحة أرصدة حسابات القوائم المالية ( أو الكشوف المالية) للمؤسسة.
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Not available digitally or on paper through the Noor Library, it is for rating and review
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