دراسة ماجستير: تحليل تقرير المراجع بهدف زيادة فاعلية الإتصال

the primary objective of this study is to promote effective communication between auditors and users of the financial information included in audited financial statements

the primary objective of this study is to promote effective communication between auditors and users of the financial information included in audited financial statements. Thus, the auditor's report, as the communication medium, to curvey the auditor's opinion on the financial statements, the message send by the auditor (the sender), to users of audited financial statements (the receiver), is the focus of this study. For better and effecitve communication of the audior's report, it should be understandable and contain either an expression of clear - cut opinion regarding the financial statements taken as a whole, or an assertion that an opinion cannot be expressed and the reasons therefor. This study begins with reveiwing the audit function in relation with the communication theory and applying these elements on the audit function and its objectives. Then, the study reviewed the histocial evoluation of the audit function and auditor's reports for better and complete understanding of the phrases "present fairly" in all material respects, and "give a true and fair view" which the auditor can use one of them in expressing his opinion. Finally, findings and conclusions of the study were presented, and some further research works have been recommended at the end of this study.

 

الدكتور / سعود حمد الحميدي

كلية العلوم الإدارية - جامعة الكويت

 

 

للإطلاع على المرفقات
قراءة 440 مرات آخر تعديل في الثلاثاء, 07 سبتمبر 2021 08:39

الموضوعات ذات الصلة

سجل الدخول لتتمكن من التعليق

 

في المحاسبين العرب، نتجاوز الأرقام لتقديم آخر الأخبار والتحليلات والمواد العلمية وفرص العمل للمحاسبين في الوطن العربي، وتعزيز مجتمع مستنير ومشارك في قطاع المحاسبة والمراجعة والضرائب.

النشرة البريدية

إشترك في قوائمنا البريدية ليصلك كل جديد و لتكون على إطلاع بكل جديد في عالم المحاسبة

X

محظور

جميع النصوص و الصور محمية بحقوق الملكية الفكرية و لا نسمح بالنسخ الغير مرخص

We use cookies to improve our website. By continuing to use this website, you are giving consent to cookies being used. More details…