The impact of auditor{u2019}s reliance on qualitative materiality factors on the determination of the appropriate audit report : An empirical study in the Egyptian environment /
Samar Salama Mohamed
The impact of auditors reliance on qualitative materiality factors on the determination of the appropriate audit report : An empirical study in the Egyptian environment / Samar Salama Mohamed ; Supervised Mohamed Rashad Mohamed Youssef Mehana - Cairo : Samar Salama Mohamed , [2015] - 200 Leaves : charts ; 30cm
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
In response to numerous cases of earnings management practices by major corporations, International organizations such as the SEC (1999) have shown a great concern about the serious consequences that qualitative materiality has on the quality of financial information published by companies. Such organizations listed several qualitative factors that should render a quantitatively immaterial item to be qualitatively material in nature. The aim of this research is to expand the materiality literature by using a survey and experimental case studies to investigate the influence of qualitative factors on Egyptian auditors assessment of materiality and consequently on the determination of the appropriate type of auditors report. Furthermore, This study investigates whether differences in personal characteristics of Egyptian auditors (length of auditors experience, level of auditors qualifications, degree of auditors current occupation and type of audit firm) can influence their degree of reliance on qualitative factors of materiality in assessing materiality of detected misstatements
Audit report Materiality Qualitative factors
The impact of auditors reliance on qualitative materiality factors on the determination of the appropriate audit report : An empirical study in the Egyptian environment / Samar Salama Mohamed ; Supervised Mohamed Rashad Mohamed Youssef Mehana - Cairo : Samar Salama Mohamed , [2015] - 200 Leaves : charts ; 30cm
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
In response to numerous cases of earnings management practices by major corporations, International organizations such as the SEC (1999) have shown a great concern about the serious consequences that qualitative materiality has on the quality of financial information published by companies. Such organizations listed several qualitative factors that should render a quantitatively immaterial item to be qualitatively material in nature. The aim of this research is to expand the materiality literature by using a survey and experimental case studies to investigate the influence of qualitative factors on Egyptian auditors assessment of materiality and consequently on the determination of the appropriate type of auditors report. Furthermore, This study investigates whether differences in personal characteristics of Egyptian auditors (length of auditors experience, level of auditors qualifications, degree of auditors current occupation and type of audit firm) can influence their degree of reliance on qualitative factors of materiality in assessing materiality of detected misstatements
Audit report Materiality Qualitative factors