أثر الأحداث اللاحقة على مصداقية تقرير مدقق الحسابات الخارجي

الملخص EN

This study aims at identifying the effect of subsequent events on the credibility of the external auditor's report, identifying the types of subsequent events before and after the budget date, and the responsibility of the external auditor for these subsequent events The main hypotheses were formulated in light of the study problem.

In order to achieve the objectives of the study, a questionnaire was prepared for this purpose.

It was distributed to a sample of 140 external auditors.

The valid questionnaires were 110 out of 124 retrieved.

Statistics available in the Statistical Package for Social Sciences (SPSS).

The main results were: There is an effect of the subsequent events that exist prior to the budget date, which have an effect on the financial statements, which require an amendment to these statements in the event of their impact is of relative material importance.

The auditor should take all measures to ensure that these amendments are made.

After the date of preparation of the budget, which does not require an amendment to them, but requires disclosure and according to the degree of materiality, and does not bear the responsibility of the auditor of these events because he has carried out all the analytical procedures and tests essential The study recommended working with international bodies and organizations on the possibility of reducing the time period between the date of the balance sheet and the date of issuing the external auditor's report, and maintaining the independence of the auditor, and supporting them by establishing the controls and determinants that do not affect this independence.