دور معايير التدقيق الدولية في تحسين القيمة الاتصالية لتقارير التدقيق لأغراض الاستثمار : دراسة تحليلية للتعديلات التي تمت على كل من معيار التدقيق الدولي رقم 700 و 706 : دليل من سورية

Abstract EN

The aim of this study was to investigate the role of international auditing standards in improving the communicative value of audit reports for investment purposes, this is because of the importance of the audit report globally in the stock markets as one of the most important means of certification of financial statements.

The researcher relied on analyzing the content of the financial reports data of the companies listed on the Damascus Securities Exchange for the financial periods between 2012 - 2018 and on the basis of which the published audit reports were categorized into three groups: (Clean reports group - Clean reports group with a paragraph emphasis - qualified reports group) Consequently, A single variance test and a simple regression analysis test were conducted in two phases before and after the issuance of the new and revised International Standards on Auditing.

Therefore, to know the role of audit standards in improving the communicative value of audit reports for investment purposes.

The study concluded that there is an important role for the International Audit Standards in improving the communicative value of audit reports through the recent amendments to the International Standards on Auditing, in addition, ensure the proper implementation of the International Standards on Auditing for the preparation of the audit report