أثر درجة تعقد التقديرات المحاسبية على تخطيط إجراءات المراجعة و تقرير مراقب الحسابات : دراسة تجريبية

Abstract EN

This research aimed to study, analyze and test the effect of the degree of complexity of accounting estimates on the planning of audit procedures and the report of the auditor.

To achieve the objective of the research, an experimental study was conducted on a sample of 52 auditors from accounting offices in Egypt.

The researcher has reached several results, the most important of which are; there is a significant effect of the complexity of accounting estimates on the planning of the audit procedures, Further analysis shows that this effect on the audit procedures planning extends to; inherent risk assessment, the expansion of the sample size, Assigning verification of accounting estimates to old assistants and extending the period of verification of accounting estimates.

The researcher also concluded that there was a significant effect of the degree of complexity of accounting estimates on the auditor's report, whether in terms of delay in issuing the report or the type of opinion contained in the report.

finally The researcher also concluded that there is no significant effect of the auditors' experience and their continuous scientific and professional qualification and their registration in the auditors' register with the Egyptian Financial Supervisory Authority (EFSA) on the relationship between the degree of complexity of the accounting estimates and the planning of the audit procedures and the auditor's report.