أثر تبني معايير الإبلاغ المالي الدولية في منهجية الإثبات في التدقيق الخارجي: دراسة استطلاعية

الملخص EN

This research aims to demonstrate the impact of the adoption of international financial reporting standards on the evidence methodology in auditing and to clarify the role played by the external auditor by collecting and evaluating evidence in accordance with international financial reporting standards to express a technical and neutral opinion on the financial statements, and to indicate the importance of financial reporting and accounting standards In improving the quality of financial information and accounting disclosure and clarifying the requirements for the proof-of-audit process, the research focused on the issue of proof in auditing, which emphasizes the necessity of the role that evidence plays in the effectiveness of the auditor's report.

The inductive approach was adopted in presenting the theoretical side of the research.

As for the practical side, it was relied on analyzing the data obtained by means of a questionnaire that was distributed to a sample of auditors in auditing offices and companies.

A set of conclusions was reached and it provided financial reporting standards.

The auditors set a set of rules and guidelines that increase the credibility of the financial reporting process, and thus enable the external auditor to express a neutral technical opinion in accordance with the requirements of financial reporting.

Criteria for auditing fair value estimates.