خفض مخاطر عدم التأكد للمراجع عند تقدير الكفاءة المالية في قطاع التأمين باستخدام الأساليب الاحصائي : دراسة السوق المصرى

الملخص EN

The study aims for the auditor to use the traditional method for Data envelopment analysis, two-stage Data envelopment analysis models and Bootstrap method when estimating the relative efficiency of the Life insurance companies listed on the Egyptian Stock Exchange and reporting it to the users of the report.

The auditor and his issuing an opinion and writing the report to stakeholders with high degrees of certainty.

The study recommended using the Bootstrap method in estimating the efficiency coefficients of insurance companies when conducting a continuous audit to reduce the risks of uncertainty and increase the effectiveness and quality of reports.