أثر التزام مراقب الحسابات بمتطلبات تضمين تقريره فقرة عن أمور المراجعة الأساسية علي قرار منح الإئتمان : دراسة تجريبية

Abstract EN

This research aimed to study, analyze and test the Effect of the auditor's compliance with the requirements of including in his report a paragraph about Key audit matters on the decision to grant credit.

To achieve the objective of the research, an experimental study was conducted on a sample of 48 credit managers in Egyptian commercial banks.

And the researcher concluded several results, of its most important are; there is a significant effect of the auditor's compliance with the requirements of including the Key audit matters paragraph in his audit report on the granting credit decision, Additional test indicated that this effect on the decision to grant credit is more obvious for the amount of the loan and not the interest rate or granting the loan itself or not, and that there is no significant effect of the credit providers' experience and their continuous qualification on the relationship between the auditor's compliance with the requirements of including Key audit matters paragraph In the audit report and the granting credit decision.