العوامل المؤثرة على إجراءات تقييم المخاطر المادية وانعكاسها على رأي المدقق الخارجي في فلسطين حسب معايير التدقيق الدولية
Date
2021-08-18
Authors
بشار شعبان درويش نوار
Bashar Shaban Darwish Nawar
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Publisher
Al-Quds University
Abstract
The study aimed to identify the factors affecting the physical risk assessment procedures and their reflection on the opinion of the external auditor in Palestine according to international auditing standards. To achieve the objectives of the study, the descriptive analytical method and the questionnaire were used as a tool for data collection. The study population consisted of the licensed legal auditors practicing the audit profession, and their number was (233), and a random sample of (93 auditors) was chosen to represent a community.
The results of the study showed that the extent to which the auditors took into account the procedures for assessing the material risks was very high, the opinion of the auditors in the procedures for evaluating the material risks appeared to a very high degree.
The results indicated that there was an impact of the factors affecting the material risk assessment procedures based on the auditor’s opinion according to international auditing standards, which were (the extent to which the auditors take into account the understanding of the internal environment of the facility to reduce material risks, the extent to which the auditors take into account the understanding of the internal control system to reduce material risks, the extent to which the auditors take into account the understanding of the internal control system to reduce material risks, Auditors take into account the risks of material fraud to reduce material risks, the extent to which auditors take into account the adequacy and appropriateness of evidence to reduce material risks, the extent to
which auditors take into account documenting evidence to reduce material risks), and the impact was high.
The results of the study showed that there are statistically significant differences in the answers of the sample members about the factors affecting the procedures for assessing material risks and their reflection on the opinion of the external auditor in Palestine according to international auditing standards due to the variable of academic qualification and job title, and the differences were in favor of those with scientific qualification (CPA), as well as In favor of those whose job title is a partner and audit manager, while there are statistically significant differences in the answers of the sample members about the factors affecting the procedures for assessing material risks and their reflection on the opinion of the external auditor in Palestine according to international auditing standards due to the variable years of experience.
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Citation
نوار، بشار شعبان. (2021). العوامل المؤثرة على إجراءات تقييم المخاطر المادية وانعكاسها على رأي المدقق الخارجي في فلسطين حسب معايير التدقيق الدولية [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس. https://arab-scholars.com/aff783