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Evaluating the impact of isa 700 requirements in maximizing the audit report's value and minimizing the standard's gap
Author
al-Misri, Samar Jamal Abd al-Nasir
Source
[Journal of Financial and Commercial Research]
Issue
Vol. 22, Issue 4، ج. 1 (31 Oct. 2021), pp.187-201, 15 p.
Publisher
Port Said University Faculty of Commerce
Publication Date
2021-10-31
Country of Publication
Egypt
No. of Pages
15
Main Subjects
Economy and Commerce
Financial and Accounting Sciences
Topics
Abstract EN
the objective of the research and the main aim of this study is to determine and evaluate the requirements' impact of the international auditing standard 700 in maximizing the audit report's value and in reducing the related standards gap, the methodology of the study used by the researcher in order to achieve the objective of the study is an experimental study to test the study's hypotheses, the researcher selected a sample of (63) specialists from different categories to explore their opinion about the researcher's subject including: external auditors, financial analysts and academics, and the findings of the research indicated that there are shortcomings and problems associated with the standard audit report, so the new audit report becomes imperative, in order to maximize the value of it for intended users and also applying or adopting the new form of audit report in Egypt will help in minimizing the standards gap in Egypt
American Psychological Association (APA)
al-Misri, Samar Jamal Abd al-Nasir. 2021. Evaluating the impact of isa 700 requirements in maximizing the audit report's value and minimizing the standard's gap. [Journal of Financial and Commercial Research]،Vol. 22, no. 4، ج. 1, pp.187-201.
https://search.emarefa.net/detail/BIM-1254056
Modern Language Association (MLA)
al-Misri, Samar Jamal Abd al-Nasir. Evaluating the impact of isa 700 requirements in maximizing the audit report's value and minimizing the standard's gap. [Journal of Financial and Commercial Research] Vol. 22, no. 4, ج. 1 (Oct. 2021), pp.187-201.
https://search.emarefa.net/detail/BIM-1254056
American Medical Association (AMA)
al-Misri, Samar Jamal Abd al-Nasir. Evaluating the impact of isa 700 requirements in maximizing the audit report's value and minimizing the standard's gap. [Journal of Financial and Commercial Research]. 2021. Vol. 22, no. 4، ج. 1, pp.187-201.
https://search.emarefa.net/detail/BIM-1254056
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1254056