العلاقة بين محددات مراجعة الادوات المالية وفعالية المراجعة الخارجية :دراسة ميدانية على البنوک المصرية | ||||
| المجلة المصرية للدراسات التجارية | ||||
| Article 11, Volume 43, Issue 2, April 2019, Page 433-471 PDF (921.25 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/alat.2019.206137 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
| سماح طارق حافظ; أحمد رفعت علي جوده | ||||
| کلية التجارة - جامعة المنصورة | ||||
| Abstract | ||||
| In light of the liberalization of the global financial markets, the technological development and the growing phenomenon of globalization, the banks resorted to the use of basic financial instruments, and with the expanded use of these tools, there is a need to audit how to use them. Therefore, the study aimed to determine the relationship between the determinants of auditing financial instruments and the effectiveness of external auditing through a field study on a number of Egyptian banks as an example for Egyptian banks through the use of a survey list directed to academics and external auditors in audit offices. And distributed the number (110) list, and the percentage of the correct lists 78%, The study found that there was no significant difference between the opinions of the academicians and the external auditors on the relation between the determinants of (adherence to the rules of the Central Bank, the extent of adherence to professional issues related to financial instruments, the adequacy of auditing standards in reducing the risks of financial instruments, The forecast gap in the auditing of financial instruments, the development of the auditor's report to reduce the risks of financial instruments and meet the needs of its users) and the effectiveness of external audit | ||||
| Keywords | ||||
| Key words: Financial instruments; Derivatives; Financial instrument review criteria; effectiveness of external audit | ||||
| References | ||||
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مراجع باللغة اإلنجليزية 8. American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 92: Auditing Derivatives Instruments, Hedging Activities and Investments in Securities, Journal of Accountancy Vol. No. 5, November 2000. 9. International Auditing Practice Committee (IAPC), International Auditing Practice statements No. 1012: Auditing Derivative Financial Instruments, IFAC, March, 2001. 10. -------------------------------------par11-15. 11. --------------------------------------par16-20. 12. --------------------------------------par21. 13. ---------------------------------------par23-65. 14. --------------------------------------par65. 15. ----------------------------------------par77-89. 16. ----------------------------------------par92-93. 17. S. Raghupathy, Auditing of Derivatives in Crude Oil Indices, Chartered Accountant, March 2003. | ||||
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