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| Author: | Dawood Sobh |
| Category: | Financial Management [Edit] |
| Language: | Arabic |
| Publisher: | المنشورات الحقوقية صادر |
| Release Date: | 01 Nov 2002 |
| Pages: | 592 |
| Rank: | 619,955 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
تعتبر علوم التدقيق Avditing تتويجاً لمراحل الدراسات المحاسبية حيث تتطلب دراسة مادة التدقيق المعرفة التامة بالمبادئ والإجراءات المحاسبية. ومن منطلق احتياج المكتبة العربية إلى المراجع الشاملة باللغة العربية حول هذه العلوم والتي يتمحور حول تدقيق البيانات المالية، كذلك مجالات فحص ومراجعة واختبار المعلومات المالية يأتي هذا الكتاب الذي يمثل الجزء الثاني من تدقيق البيانات المالية والذي يستعرض تدقيق البيانات المالية كمفاهيم أساسية للتدقيق.
وقد حاول المؤلف أن تكون العناوين المطروحة في الجزء الأول كما في الثاني، متضمنة الناحية النظرية في التدقيق المتمثلة بالمعايير الدولية والمعايير الأميركية العامة و/أو القوانين والتنظيمات المحلية وكذلك مقاربة للناحية التطبيقية في الميدان العملي في أعمال التدقيق.
وقد عمد المؤلف وتوخياً لإيصال المعنى إلى وضع الكلمة باللغة الأجنبية مقابل النص العربي، وأحياناً كثيراً استخدام أكثر من مرادف لنفس الكلمة لاختلاف التسميات في الدولة العربية الواحدة وبين الدول العربية.
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