الإبداع ضمن معايير التدقيق الدولية لزيادة الثقة في رأي المدقق

Joint Authors

بومسجد، بدرة
دحو، عامر حاج

Source

أبحاث المؤتمر العلمي الدولي حول : الإبداع و الابتكار في منظمات الأعمال، المنعقد أيام 2-5 مايو 2016

Publisher

Center for research and human recourses development (REMAH)

Publication Date

2016-05-31

Country of Publication

Jordan

No. of Pages

11

Main Subjects

Social Sciences (Multidisciplinary)

English Abstract

The concept of creativity has become the focus of so much attention by researchers interested in the fields of financial and accounting knowledge.

This interest has increased as a result of the global financial crisis and recent that led to the collapse of several companies was a pioneer in the field of work due to a lack of transparency in the presentation of accounting data relating to private financial flows and manipulation intended to accounts.

In order to control the economic activity and financial flows resulting from it worked interested bodies to operate accounting and financial on the development of International Financial Reporting Standards in order to improve the offer process, the evaluation Date and accounting disclosure, as well as the Standards on Auditing allow a review of the extent to which organizations and international accounting standards by our theme will address standards International Auditing as a form of creativity focused on the display and analysis of creativity in importance relative standards and audit its relationship with evidence in order to increase confidence in the auditor's opinion and reduce the risk of an audit.

And we will divide the study t into two themes we dealt with in the first pillar theoretical framework for innovation and international auditing standards to prove in the second axis creativity in the international standards to get in the end to our findings.

Data Type

Conference Papers

Record ID

BIM-767103

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