محددات اتعاب التدقيق الخارجي للمؤسسات غير الهادفة للربح في فلسطين

creativework.keywordsاتعاب التدقيق الخارجي ,مؤسسات غير الهادفة للربحar
dc.contributor.authorعصام عدنان عبد الله جفالar
dc.contributor.authorIssam Adnan Abdullah Jaffalen
dc.date.accessioned2023-01-18T11:47:09Z
dc.date.available2023-01-18T11:47:09Z
dc.date.issued2019-07-07
dc.description.abstractThis 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 officesen
dc.identifier.urihttps://dspace.alquds.edu/handle/20.500.12213/7634
dc.language.isoar
dc.publisherجامعة القدسar
dc.titleمحددات اتعاب التدقيق الخارجي للمؤسسات غير الهادفة للربح في فلسطينar
dc.titleDeterminants of external audit fees for Not for profit Organizatiom in Palestineen
dc.typeThesis
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