انموذج مقترح لبرنامج تدقيق التكاليف المشتركة في صناعة الغاز و تأثيره في مصداقية تقرير المدقق

الملخص EN

The research seeks to verify the joint costs in the gas industry as an important and influential element on the business results and the financial position of the company.

This is because it focuses on the manner in which the joint costs are dealt with, identified, measured and communicated, especially when there is a relationship between the cost and the pricing of the product.

It is also considered as one of the core issues with which all are accused.

The parties benefiting from the auditing process, starting from the auditor himself up to the parties benefiting from his report.

It is one of the important and renewed trends because what distinguishes any profession is to maintain the level of professional performance of its practitioners that raises the degree of reliability in the auditor's report to perform his duties.

It is a scientific and practical process that enables them to perform their tasks.

The problem of distributing joint costs to products has arisen for the lack of audit programs that take into account the privacy of gas industry companies, and here the proposed audit program enables the auditor to develop that outcome and develop and improve the audit process.

It is considered an important element and influencing business results and the financial position of the company by preparing an audit program The procedures for auditing the joint costs in the gas industry are based on its procedures on international auditing standards as well as the relevant laws and instructions.

The most important research recommendations are to use the proposed audit program to audit the joint costs in the gas industry because of its high importance and fundamental impact on the credibility of the auditor's report.