مهنة التدقيق في ظل تطبيق معايير الإبلاغ المالي و القيمة العادلة

Abstract EN

The world has witnessed great development in all science including science where development and new accounting concepts which in turn evolved into modern concepts fit economic developments among these concepts, the concept of "fair value".

The main objective of the audit of financial statements is to enable the auditor to express his opinion as to whether the financial statements were prepared of all the fundamental aspects in accordance with specific financial reporting framework (criteria), as is well known, emerging international standards for financial reporting through a set of criteria from the traditional concept of measuring elements of the financial statements of the concept of historical cost to fair value concept as the most suitable financial statements.

In the absence of experience among Auditors in the techniques and methods of measuring the fair value of the audit risks related to the measurement of fair value in increased, and created new challenges for the auditor.