مدى التزام مدققي الحسابات بتقييم مخاطر الأخطاء الجوهرية عند مستوى البيانات المالية

Authors

  • حسين دحدوح
  • سامر الصباغ

Abstract

هدفت الدراسة إلى التعرّف على مدى التزام مدققي الحسابات بتقييم مخاطر الأخطاء الجوهرية عند مستوى البيانات المالية. ولتحقيق هدف الدراسة طُورَّت استبانة اشتملت على المكونات الفرعية لمخاطر الأخطاء الجوهرية عند مستوى البيانات المالية المُتمثلة في المخاطر الكامنة ومخاطر الرقابة؛ وذلك للتعرّف على مدى التزام مدققي الحسابات بتقييم مخاطر الأخطاء الجوهرية عند مستوى البيانات المالية ضمن مجتمع البحث المتمثل في مدققي الحسابات المُعتمدين لدى هيئة الأوراق والأسواق المالية السورية. وقد وزعت الاستبانة على عينة من مدققي الحسابات المُعتمدين، ومن ثُمَّ تمَّ تحليل النتائج واختبار الفرضيات باستخدام الرزمة الإحصائية للعلوم الاجتماعية - إصدار21 Statistical Package for Social Sciences(SPSS). خلصت الدراسة إلى أن هناك التزاماً كبيراً بتقييم مخاطر الرقابة عند مستوى البيانات المالية، في حين أن هناك التزاماً متوسطاً بتقييم المخاطر الكامنة عند مستوى البيانات المالية. This study aimed to identify the extent of auditors’ commitment by assessment risks of material misstatements at financial statement level. To achieve the study objective a questionnaire was developed that included sub-components of the risks of material misstatements at financial statements level represented by Inherent Risks (IR) and Control Risks (CR); to identify the extent of auditors’ commitment by assessment risks of material misstatements at financial statement level within the research community represented by accredited auditors at Syrian Commission on Financial Markets and Securities (SCFMS). The questionnaires were distributed to a sample of accredited auditors, and then the results were analyzed and the hypotheses were checked using Statistical Package for Social Sciences (SPSS) -version No. 21. The study concluded that there is a high commitment to assess Control Risks (CR) at financial statement level, while having a moderate commitment to assess Inherent Risks (IR) at financial statement level.

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Published

2017-09-19

How to Cite

دحدوح ح., & الصباغ س. (2017). مدى التزام مدققي الحسابات بتقييم مخاطر الأخطاء الجوهرية عند مستوى البيانات المالية. Tishreen University Journal- Economic and Legal Sciences Series, 38(2). Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/3141

Issue

Vol. 38 No. 2 (2016): العلوم الاقتصادية والقانونية

Section

Articles

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