The effect of client{u2019}s strategy analysis on audit risk assessment / (Record no. 60149)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02799cam a2200325 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223031659.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170307s2016 ua 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.2016.Re.E |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Reem Mohammed Abdelaziz |
| 245 14 - TITLE STATEMENT | |
| Title | The effect of client{u2019}s strategy analysis on audit risk assessment / |
| Statement of responsibility, etc. | Reem Mohammed Abdelaziz ; Supervised Abdallah Abdelsalam Ahmed |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | قياس أثر استخدام انمراجع لمدخل التحليل الاستراتيجى على تقدير خطر المراجعة |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Reem Mohammed Abdelaziz , |
| Date of publication, distribution, etc. | 2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 176 Leaves ; |
| Dimensions | 30cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Auditing firms have been developing and implementing business risk-based audit approaches since the mid-1990s (Bell et al. 1997; gramling et al. 2001; Ballou and heitger 2002; O{u2019}donnell and schultz 2003 a, b). Such approaches propose to start an audit by understanding the client{u2019}s industry, regulatory, and market environments using a set of techniques referred to as 2strategic analysis3 (SA). The main issue of the this thesis is to check the effect of client{u2019}s strategies analysis on audit risk assessment. So the researcher need to answer the following questions: Do auditor{u2019}s using SA will assess client{u2019}s business risk more accurately than auditors using UCB?, Do auditors using SA content will assess inherent risk more accurately than auditors not using SA-content?, Do auditors using SA process will assess control risk more accurately than auditors not using SA process?. The thesis is organized into 3 chapters are: chapter one, presents overview of the studies that discuss the effects of client{u2019}s strategy analysis on audit risk, chapter two, structure of strategy analysis to develop assessment of client business risk and chapter three presents practical study. From the first chapter of the thesis which is talking about the literature review, the researcher concluded that despite of the importance of considering the business risk assessment as a basis for the risk assessment at the level of financial statements, auditors are facing great difficulties in using it. Because of that, they do not depend on it when they assess the risk |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Client business risk |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Risk of material misstatement |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Strategic analysis |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Abdallah Abdelsalam Ahmed , |
| Relator term | |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://172.23.153.220/th.pdf">http://172.23.153.220/th.pdf</a> |
| 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.2016.Re.E | 01010110071243000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.M.Sc.2016.Re.E | 01020110071243000 | 22.09.2023 | CD - Rom | 71243.CD |