أثر جودة و مداخل المراجعة الخارجية على مدى التزام الشركات المقيدة بالبورصة المصرية بمعيار المحاسبة المصري رقم 24 بشأن ضرائب الدخل

الملخص EN

Accounting treatment of income taxes is an important issue as income tax is a burden that should be deducted to reach the net profit disclosed in the financial statements.

The significance of the accounting treatment included in the Egyptian Accounting Standards (IFRS) 24, taken from IAS 12, is that the income tax to be recognized in the income statement on an accrual basis, calculated on the accounting profit basis in accordance with accounting standards, may differ materially from the tax payable.

The tax return is calculated on the basis of the taxable profit in accordance with the provisions of the tax law, which entails the company's obligation to pay a tax that may differ materially from the income tax expense included in the income statement.

The accounting standards have created accounting solutions to address the difference between the income tax expense and the payment to be made in accordance with tax legislation, by recognizing that difference either as deferred tax assets or liabilities - in the event that such differences between accounting profit Taxation is temporary differences that are reversed during future periods - or adjusted accounting profit if they are permanent.

Thus, the accounting treatment of income tax is important because it affects the financial position of the company towards the tax authority and the resulting current obligation and the obligation or deferred asset.

It also affects the value of the distributable profits, especially since the income tax is equivalent to approximately one quarter of the value of the profit realized in general.

Many researchers (Capodaglio et al.

2015; Graham et al.

2012; Chludek, 2011) agreed that the application of this standard is fraught with difficulties for accountants in terms of measurement and disclosure, as these studies showed that the field of accounting for deferred tax The most complex areas require high expertise in both financial accounting and taxation (Graham et al.

2012), require considerable effort and time on the part of the financial statements (Chludek, 2011), and the accounting standards for income tax accounting are ambiguous.

(Capodaglio et al.

2015).

Several studies have indicated that the quality of the audit is to give more confidence that the financial statements of the company under review reflect honestly and fairly the reality of the financial position of the company and the result of its work in light of the company's compliance with accounting standards.

Therefore, it can be argued that increased quality of audit may result in greater quality of financial reporting (Gaynor et al.

2016) of greater compliance with accounting standards.

This may be due to several factors, including that the quality of the audit relates to the experience of the members of the audit team, which may have an evaluation and educational role for the accountants of the companies under review.

The quality of the audit relates to the reputation of the Audit Office, which entails greater professional attention to detecting material misrepresentations or non-compliance with accounting standards.

Since there are some accounting problems associated with the application of the income tax standard, it is expected that the quality of the audit process will reduce these problems and thus increase compliance with the requirements of the income tax standard No.

24.

This is what the research attempts to study theoretically and practically by applying to a sample of companies listed on the stock market.

Egyptian Finance.