الدور المرتقب للمراجعة الخارجية في تحقيق مدى إلتزام شركات التامين بالمبادىء المحاسبية في تقدير المخصصات الفنية بهدف دعم إيجابية القوائم المالية : (دراسة نظرية تحليلية)‎

الملخص EN

The study examined the estimation of the technical allocations in the insurance companies, as these allocations are of great importance related to the nature of the insurance process, which usually begins with the collection of premiums in advance and then comes to deal with the commitment of the insurance companies after that periods of time apart, which has an impact on the problem or accountability of the extent To comply with the accounting principles of insurance companies.

The methodology of estimating technical allocations is accompanied by many risks, the most important of which is that the lack of proper estimation of these provisions negatively affects the results of the business and the significance of the financial statements.

Despite the existence of external audit and oversight bodies.

In this regard, the role of external review in the process of reducing the negative effects of the disparity and the underestimation of these allocations has emerged, as the program has played a role in the exposure of points and topics of review that were not previously discussed.

Taking into account that the role of external audit does not conflict with the role of the actuarial expert in the calculation of these allocations, since each of them has a different scientific intellectual aspect.

The study concluded that there is a shortage in the current role of the external audit, which necessitates the search for a prospective and new role for external review in the insurance companies, and in order to protect the rights of document holders and maintain continuity and reduce the negative effects on business results and the significance of the financial statements.