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Key audit matters : did IAASB unravel the knots of confusion in audit reports decisions?
Hegazy, Mohamed Abdel Aziz; Kamareldawla, Noha Mahmoud - In: Managerial Auditing Journal 36 (2021) 8, pp. 1025-1052
Purpose: This study aims to investigate how external auditors properly classify the requirements of ISA 701 for key audit matters (KAM) compared with an emphasis of matter or other matters (EOM) in ISA 706 and going concern (GC) in ISAs 706 and 570. Such investigation is important to assess...
Persistent link: https://www.econbiz.de/10012641454
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An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non‐Big 4 audit firms in Egypt
Samaha, Khaled; Hegazy, Mohamed - In: Managerial Auditing Journal 25 (2010) 9, pp. 882-911
Purpose – This study aims to examine the International Standards on Auditing (ISA) number 520 relating to analytical procedures (APs) and adapt relevant aspects of prior studies on APs to the Egyptian audit context. The study investigates the extent of use of APs in Egypt during the three main...
Persistent link: https://www.econbiz.de/10014929231
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An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non-Big 4 audit firms in Egypt
Samaha, Khaled; Hegazy, Mohamed - In: Managerial Auditing Journal 25 (2010) November, pp. 882-911
Purpose – This study aims to examine the International Standards on Auditing (ISA) number 520 relating to analytical procedures (APs) and adapt relevant aspects of prior studies on APs to the Egyptian audit context. The study investigates the extent of use of APs in Egypt during the three main...
Persistent link: https://www.econbiz.de/10009350146