أهمية تطبيق المعيار الدولي رقم (300)‎ و المتعلق بالتخطيط في عملية المراجعة

Abstract EN

The IAASB issued its own standard (300) and the American Institute of Certified Public Accountants issued its own standard because it is important that the first criterion of field work requires the auditor to undertake the planning and supervision of the assistants as specified in the points The planning process is designed to understand the work of the client under review as the planning process aims to increase the efficiency of the professional performance.