دراسة تحليلة لدور أدلة إثبات المراجعة في تدعيم جودة عملية المراجعة - دراسة ميدانية | ||
| المجلة المصرية للدراسات التجارية | ||
| Article 4, Volume 42, Issue 4, October 2018, Pages 291-357 PDF (579.87 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/alat.2018.207558 | ||
| Author | ||
| إيمان عبد الفتاح الجمهودي | ||
| جامعة کفر الشيخ | ||
| Abstract | ||
| Summry:- This study discuss the role of audit evidence in enhancing audit quality,that can be achieved through a survey of the previous studies ,as well as the results of the field study – using a designed questionnaire for this purpose, that researchers will depend on to collect data from the sample(external auditors and academics)to understand their consciousness of the effect of evidence source on audit quality – that can be achieved through analyzing the results by using statical methods. The results of this study confirms that,audit evidence (source&qualitative) has an effect on audit quality, specially on audit planning phase. So,auditors should do their best in determining audit evidences and their sources, that have fruitfull effects on audit quality and a contribution on audit profession in developed countries especially in Egypt. | ||
| Keywords | ||
| Keywords:-Audit quality; Audit evidence; Internal controls; Analytical auditing | ||
| References | ||
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http://search.madumah.com/record/542966 24-Jeroen Van,Opportunities to improve the measurement of audit quality,2016,www.emerald.com. 25-Stefen Zuka,Audit evidence –necessity to qualify a pertinent opinion,2015,www.scincedirect.com. 52 26-Marian Mentz,An integrated audit evidence planning model to quantify the extent of audit evidence ,phd,University of south Africa,2014. 27-Mengcherng Deng,Do joint Audits improve or impair Audit quality,2012,www.ssrn.com. 28-Ana Moraiu and others,"Audit evidence – Top argument for final audit opinion,2010,www.scincedirect.com. | ||
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