محددات اتعاب التدقيق الخارجي للمؤسسات غير الهادفة للربح في فلسطين
Date
2019-07-07
Authors
عصام عدنان عبد الله جفال
Issam Adnan Abdullah Jaffal
Journal Title
Journal ISSN
Volume Title
Publisher
جامعة القدس
Abstract
This study aimed to identify the factors affecting external audit fees for notfor-
profit organixations in Palestine through examining factors related to: The
institution subject to the audit (auditee), the audit office and the audit
environment. It also aimed to examine the differences in the views of the
study sample members regarding the effects of the previously mentioned
factors on external audit fees for not-for-profit organixations in Palestine.
To achieve these objectives, the study relied on the descriptive analytical
method using questionnaire tool, which consists of two main parts. The first
includes the demographic characteristics of the sample, and the second
consists of (15) paragraphs distributed over three axes: (7) paragraphs for the
variables related to the auditee, (4) pargraphs for the variables related to the
audit office and (4) paragraphs for the variables related to the audit
environment.
After conducting the appropriate statistical analysis, the study found that:
- Factors related to the auditee are highly important in determining audit
fees. Specially, the number of projects implemented by the auditee and
the effectiveness level of internal control system.
- Factors related to the audit office are highly important in determining
audit fees. Specially, the association of the audit office with a Big Four
audit firm.
- Factors related to the audit environment are highly important in
determining audit fees. Specially, the level of competition among audit
offices and the absence of standards agreed upon among auditors for
determining audit fees.
The researcher recommended:
- Development of a model by the Palestinian Association of Certified
Public Accountants (PACPA) to determine audit fees which considers
basically: Number of projects implemented by the auditee, auditee’s
number of branches and auditee’s internal control system.
- Mechanism activation by the Board of Auditing Profession (POBA) in
Palestine to control audit fees and reduce harmful compition between
audit offices
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Citation
جفال، عصام عدنان. (2019). محددات اتعاب التدقيق الخارجي للمؤسسات غير الهادفة للربح في فلسطين [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس. https://arab-scholars.com/44b64f
جفال، عصام عدنان. (2019). محددات اتعاب التدقيق الخارجي للمؤسسات غير الهادفة للربح في فلسطين [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس.
جفال، عصام عدنان. (2019). محددات اتعاب التدقيق الخارجي للمؤسسات غير الهادفة للربح في فلسطين [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس.