مدى مساهمة الإجراءات التحليلية في مراجعة المخزون مع التطبيق على شركة أكبيطرة

Other Title(s)

Contribution of analytical procedures to the audit of inventory an empirical study on (acdivet company)‎

Time cited in Arcif : 
2

Author

سقا، عمرو

Source

مجلة جامعة دمشق للعلوم الاقتصادية و السياسية

Issue

Vol. 29, Issue 2 (31 Dec. 2013), pp.433-461, 29 p.

Publisher

Damascus University

Publication Date

2013-12-31

Country of Publication

Syria

No. of Pages

29

Main Subjects

Business Administration

Abstract EN

This study aims to determine the most important of analytical procedures which are used by auditors for auditing the inventory and increasing the efficiency of auditors at understanding and using these analytical procedures.

To achieve this aim the researcher has made an empirical study on the Acdivet Company Ltd.

by analyzing its data related to the inventory, whether Finished Goods, Work-In-Process, or Raw Materials.

The researcher has compared between production dates for items at the list of finished goods, with its turnover in days that was for 2010 year (54 days).

As a result, there were productions has stayed into warehouse more than (54 days) and the management has produced more quantities of these goods.

After the studying procedures of internal control of Acdivet Ltd.

the researcher has found a weakness of internal control.

Besides, this process will be making non-moved items while those items have an expired date.

Therefore, the researcher has chosen a sample of items and found some of these items are nearing their expiry dates.

The financial statements don't contain a provision against potential losses.

Turnover of Raw Materials in days was (230 days), and after comparison of this turnover with age of

American Psychological Association (APA)

سقا، عمرو والقاضي، حسين يوسف. 2013. مدى مساهمة الإجراءات التحليلية في مراجعة المخزون مع التطبيق على شركة أكبيطرة. مجلة جامعة دمشق للعلوم الاقتصادية و السياسية،مج. 29، ع. 2، ص ص. 433-461.
https://search.emarefa.net/detail/BIM-664587

Modern Language Association (MLA)

سقا، عمرو والقاضي، حسين يوسف. مدى مساهمة الإجراءات التحليلية في مراجعة المخزون مع التطبيق على شركة أكبيطرة. مجلة جامعة دمشق للعلوم الاقتصادية و السياسية مج. 29، ع. 2 (كانون الأول 2013)، ص ص. 433-461.
https://search.emarefa.net/detail/BIM-664587

American Medical Association (AMA)

سقا، عمرو والقاضي، حسين يوسف. مدى مساهمة الإجراءات التحليلية في مراجعة المخزون مع التطبيق على شركة أكبيطرة. مجلة جامعة دمشق للعلوم الاقتصادية و السياسية. 2013. مج. 29، ع. 2، ص ص. 433-461.
https://search.emarefa.net/detail/BIM-664587

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن مراجع ببليوجرافية : ص. 460-461

Record ID

BIM-664587