أثر العوامل النوعية على تنقيح مراقب الحسابات لحكمه الكمي على الأهمية النسبية في سياق مراجعته للقوائم المالية: دراسة تجريبية على مراقبي حسابات الشركات المقيدة بالبورصة المصرية

الملخص EN

The research objective of this research is to study and investigate the impact of qualitative factors on the auditor 's revise of his quantitative judgment on materiality.

to achieve the aim of the research an experimental study was conducted on auditors of companies listed on the Egyptian stock exchange.

the theoretical study shows that the auditors revise their quantitative preliminary judgments on materiality according to qualitative factors.

the experimental study shows that the qualitative factors are relevant for each of the auditor experience, his auditor size, the economic importance, fees of the audit client and size of audit client, play a significant role of the auditors revise their quantitative preliminary judgments on materiality in a companies listed on the Egyptian stock exchange.