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Book The Extent Of The Auditors Commitment To Identifying And Evaluating Fraud Factors In The Financial Statements

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The Extent Of The Auditors' Commitment To Identifying And Evaluating Fraud Factors In The Financial Statements
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The Extent Of The Auditors' Commitment To Identifying And Evaluating Fraud Factors In The Financial Statements

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Category: Social Activities Department [Edit]
Language: Arabic
Publisher: مركز رماح للبحث
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هدفت الدراسة إلى التعرف على مدى التزام مدققي الحسابات الاردنيين بمسؤولياتهم تجاه تحديد وتقييم عوامل الغش في القوائم المالية, بما يتماشى مع معيار التدقيق الدولي رقم (240) المتعلق بالإجراءات الواجب إتخاذها للكشف عن الغش؛ وقد تمثل مجتمع الدراسة من جميع مدققي الحسابات الاردنيين المرخصين والمزاولين للمهنة بالعاصمة عمان، ونظراً لصغر حجم مجتمع الدراسة الذي بلغ قوامه (330) مدقق؛ عليه قام الباحثان بدراسته بالكامل

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