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The circumstances and variables surrounding the auditing environment like the International Trade Agreement (ITA) and the probability of the entrance of foreign auditing firms in the auditing field in Egypt resulted in pressure to enhance the audit effectiveness and quality of Egyptian auditing...
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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
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
The recent accounting scandals that have occurred in the USA have resulted in the issuance of the Sarbanes Oxley Act (SOX), with emphasis on Section 404 related to enhancing the companies' internal controls. This research study critically examines Section 404 requirements, surveying a sample of...
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