مساهمة التكامل بين تطبيق المعايير المحاسبية الدولية IAS IFRS و تطبيق معايير التدقيق الدولية ISA في تعزيز جودة الإفصاح المحاسبي

الملخص EN

The auditing profession is complementary to the accounting profession, as both aim at issuing financial statements that fairly express the financial position of the enterprise.

and Given the importance of international accounting standards (IAS / IFRS) and international auditing standards (ISA) in achieving quality in financial information, their application together will contribute to strengthening the complementary relationship between accounting And audit.

Hence this study aims to show how integration between the application of international accounting standards (IAS / IFRS) and the application of international auditing standards (ISA) can enhance the quality of accounting disclosure.

The study found a direct and indirect complementary relationship between a set of international accounting standards (IAS / IFRS) and international auditing standards (ISA) that contribute to enhancing the quality of disclosure of honest financial statements.