أثر التعديلات في شكل و محتوى تقرير مراقب الحسابات وفقا لمعيار المراجعة الدولي رقم (570)‎ المعدل لسنة 2015 بشأن الاستمرارية على قراري الاستثمار و منح الائتمان : دراسة تجريبية

الملخص EN

The IAASB Board issued the revised International Standards on Auditing (ISA 570) for the year 2015 as an amendment to the same standard that was previously issued in 2008.

These changes came in response to the request of many stakeholders in general, investors and creditors in particular.

The procedures in the standard included amendments regarding the procedures that the auditor performs in the context of his judgment on the sound application of management by the basis of going concern, and modifications related to his findings and their impact on his report.

As a result of the modifications in the form and content of the International Standard for Auditing on Going Concern, the informational content, which will be included in the auditor's report, will differ with regard to his judgment on the appropriateness of management's application of the Going Concern basis of accounting, and therefore it is expected that these amendments will affect the decisions to invest in stocks and give credit to companies, Compared to his Egyptian counterpart now in force.

The study found that the amendments in the form and content of the auditor's report on Going Concern, according to ISA 570 amended for the year 2015, have a significant impact on investment and credit granting decisions in Egypt as the revised standard provides an increase in the auditor's responsibilities needed by stakeholders in general and investors and creditors in particular.

The study also found that there is a significant effect of qualifying both investors and creditors on the relationship under study in light of the modified standard on Going Concern, while there is no effect of the investor's experience on his decision to invest, whether in light of the modified or current standard on Going Concern, contrary to the results with a significant effect of experience Credit granters have a decision to grant credit under the revised International Standard on Going Concern.

Finally, the study found that there is no significant effect of the two variables of scientific qualification and experience together on investment and granting credit decisions considering the modified or current standard regarding Going Concern.