TY  - BOOK
AU  - Reem Mohammed Abdelaziz
AU  - Abdallah Abdelsalam Ahmed , 
TI  - The effect of client{u2019}s strategy analysis on audit risk assessment / 
PY  - 2016///
CY  - Cairo : 
PB  - Reem Mohammed Abdelaziz , 
KW  - Client business risk
KW  - Risk of material misstatement
KW  - Strategic analysis
N1  - Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting; Issued also as CD
N2  - 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
UR  - http://172.23.153.220/th.pdf
ER  -