أثر تطبيق مدخل النسبية على جودة الأداء المهني لمراقب الحسابات

الملخص EN

Relativity is a concept within auditing and accounting that relates to the significance of a particular transaction.

The objective of an audit of financial statements is to enable the auditor to express an opinion about whether the statements have been prepared in all material respects, in accordance with a specific financial reporting framework such as generally accepted accounting principles.

Consequently, every company should develop the ability to identify the material elements related to its operations to ensure adherence to the accounting principles for those elements.

Misuse of the concept of proportionality can lead to serious legal consequences.

However, both GAAP and FASB are reluctant to state that a specific scope for the magnitude of error Which can be considered material abuse in most cases and reviewers take from the rules of thumb to review cases of material abuse.

Relativity is applied by the auditor in planning and performing the audit process, evaluating the impact of identified and un-designed errors and considering the possibility of detecting errors and forming an opinion in the auditor's report.

There are three criteria for building a relative process:
1- Establishing the level of relativity for the financial statements as a whole.

2- Determine an amount less than general relativity that should be used as a basis for designing auditor's tests of accounts and statements for the purpose of adequately reducing an undetected set of errors.

3- Evaluate the results of the audit.