أثر تطبيق المعيار الدولي 2410 في إضفاء الثقة بالتقارير المالية المرحلية

الملخص EN

Seasonal fluctuations at financial position, the result of companies activity and sudden fluctuations in capital markets have made the annual financial statements lose much more useful for the appropriate ones (predictive capacity, timing and feedback).

Therefore, there is a need to prepare financial reports for periods of less than one financial year (interim financial reporting) in order to provide instant accounting information timely and continuously throughout the year to investors and stakeholders, especially those dealing with stock markets, to reduce uncertainties when forecasting expected profits and return on equity As well as to rely on those reports in making investment and credit decisions, provided that the review of these reports from an independent auditor.

Therefore, the researcher's interest in this subject is to highlight the interim financial reports in terms of their concept, significance and adopted inputs in the preparation process, highlight the international standard No.

2410 concerning the process of their review and achieve the impact of the review of the interim financial statement in accordance with International Standard No.

2410.

The research leads to a number of conclusions, the most important: The interim financial statements are not reviewed before they are submitted to the Authority and the market.

There is no local audit evidence to guide the auditors when they are assigned the tasks of review interim financial reports In light of the foregoing, the study recommended that the disclosure instructions issued by the Securities Commission be amended and that companies should be required to review their interim financial reports before submitting them to the Authority and the market the responsible parties shall guide to Adopt the international standard (2410) for the task of reviewing the interim financial reports