The impact of auditor{u2019}s reliance on qualitative materiality factors on the determination of the appropriate audit report : (Record no. 54574)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02218cam a2200289 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160119s2015 ua d f m 000 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EG-GiCUC |
| Language of cataloging | eng |
| Transcribing agency | EG-GiCUC |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | Deposite |
| 097 ## - Thesis Degree | |
| Thesis Level | M.Sc |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Classification number | Cai01.05.02.M.Sc.2015.Sa.I |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Samar Salama Mohamed |
| 245 14 - TITLE STATEMENT | |
| Title | The impact of auditor{u2019}s reliance on qualitative materiality factors on the determination of the appropriate audit report : |
| Remainder of title | An empirical study in the Egyptian environment / |
| Statement of responsibility, etc. | Samar Salama Mohamed ; Supervised Mohamed Rashad Mohamed Youssef Mehana |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Samar Salama Mohamed , |
| Date of publication, distribution, etc. | [2015] |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 200 Leaves : |
| Other physical details | charts ; |
| Dimensions | 30cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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{u2019} assessment of materiality and consequently on the determination of the appropriate type of auditor{u2019}s report. Furthermore, This study investigates whether differences in personal characteristics of Egyptian auditors (length of auditor{u2019}s experience, level of auditor{u2019}s qualifications, degree of auditor{u2019}s current occupation and type of audit firm) can influence their degree of reliance on qualitative factors of materiality in assessing materiality of detected misstatements |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Audit report |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Materiality |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Qualitative factors |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mohamed Rashad Mohamed Youssef Mehana , |
| Relator term | |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) | |
| Cataloger | Nazla |
| Reviser | Revisor |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) | |
| Cataloger | Samia |
| Reviser | Cataloger |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Thesis |
| Source of classification or shelving scheme | Not for loan | Home library | Current library | Date acquired | Full call number | Barcode | Date last seen | Koha item type | Copy number |
|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | قاعة الرسائل الجامعية - الدور الاول | 11.02.2024 | Cai01.05.02.M.Sc.2015.Sa.I | 01010110067651000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.M.Sc.2015.Sa.I | 01020110067651000 | 22.09.2023 | CD - Rom | 67651.CD |