مدى التزام مدققي الحسابات بتقييم عوامل مخاطر الأخطاء الجوهرية الناجمة عن الاحتيال : دراسة ميدانية في هيئة الأوراق و الأسواق المالية السورية

الملخص EN

The study aimed to identify the extent of auditors’ commitment by assessment factors of material misstatements risks due to fraud.

To achieve the study objective a questionnaire was developed that included the fraud risk factors which are classified according to the International Auditing Standards into two main groups: factors relevant to fraudulent financial reporting, and other ones relevant to misappropriation of assets; to identify the extent of auditors’ commitment by assessment those factors within the research community represented by accredited auditors at Syrian Commission on Financial Markets and Securities (SCFMS).

The questionnaires were distributed to a sample of accredited auditors, and then the results were analyzed and the hypotheses were checked using Statistical Package for Social Sciences (SPSS).

The study concluded that there is a moderate commitment by assessment factors of material misstatements risks due to fraudulent financial reporting, while having a strong commitment by assessment factors of material misstatements risks due to misappropriation of assets.

The study recommended accredited auditors at Syrian Commission on Financial Markets and Securities (SCFMS) to give greater attention to assess factors of material misstatements risks due to fraudulent financial reporting which is relating to: Incentives and pressures, opportunities, attitudes and rationalizations