The Science Of Auditing - The Practical Aspect
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Book The Science Of Auditing The Practical Aspect
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
The Science Of Auditing - The Practical Aspect
| Author: | Khaled Amin Abd Allah |
| Category: | Social Processes [Edit] |
| Language: | Arabic |
| Publisher: | دار وائل للطباعة والنشر والتوزيع |
| ISBN: | 9789957110444 |
| Release Date: | 01 Jan 2004 |
| Pages: | 445 |
| Rank: | 423,837 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
Book Description
إن المفهوم العام لكلمة تدقيق هو فحص حسابات وحدة اقتصادية ما للتأكد من صحتها، وبتعبير آخر فالتدقيق هو فحص أنظمة الرقابة الداخلية والبيانات والمستندات والحسابات والسجلات الخاصة بالمشروع تحت التدقيق فحصاً انتقادياً منظماً وبشكل يمكن المدقق من تقديم تقريره الذي يضمنه رأيه الفني المحايد المستقل حول مدى دلالة القوائم المالية لذلك المشروع عن المركز المالي له في نهاية فترة زمنية محددة.
ومن هنا جاءت الطبعة الثالثة لهذا الكتاب المعتمد كمرجع أساسي لمساق تدقيق الحسابات الخاص بكليات المجتمع، ليتناول بالشرح والتحليل الناحية النظرية والعملية لتدقيق الحسابات والتطور التاريخي لمهنة التدقيق وأنواعه، ومن الفصول الهامة في هذا الكتاب الفصل الذي يتحدث عن الأخطاء والغش وكذلك تناوله لموضوع قواعد التدقيق وشخص المدقق وقواعد السلوك المهنى وغيرها من المواضيع التي لا يستغني عنها في هذا المجال.
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Not available digitally or on paper through the Noor Library, it is for rating and review
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