تحليل العلاقة بين مستوى تطبيق ممارسات التحفظ المحاسبي في التقارير المالية و مخاطر الدعاوي القضائية لمراقب الحسابات : دراسة نظرية و ميدانية في بيئة الأعمال المصرية

الملخص EN

The purpose of current research is studying the effect of the level of accounting conservatism on the auditor litigation risk in financial reporting of the Egyptian listed companies.

The assessment is carried out through a theoretical and field study.

Hypotheses were tested, where first hypothesis showed no significant difference between the views of the study groups about the multiple sources of the auditor litigation risk.

Second hypothesis showed no significant difference between the views of the study groups about the effect of the application of accounting conservatism in financial reporting and the credibility of accounting information on reduce the auditor litigation risk.

Finally, the third hepothesis also showed no significant difference between the views of the study groups about the effect of the difference in the type of conservatism (conditional conservatism versus unconditional conservatism) on the strength of the relationship between the application of conservative policies and reduce the auditor litigation risk.

Based on the theoretical and field study of the research, the researcher concluded with a set of recommendations.

It recominded with the importance of determining the responsibilities of the auditor accurately with the controls on detecting substantial misrepresentations in the financial statements to enhance the confidence of users of financial reports.

As well as to conduct indepth an study of the issues of substantial misrepresentations in the financial statements in order to identify the methods used and then set standards and procedures to be followed by the observer in dealing with these issues, on the basis of which responsibility is determined.