000			02799cam a2200325 a 4500
003			EG-GiCUC
005			20250223031659.0
008			170307s2016 ua f m 000 0 eng d
040			_aEG-GiCUC _beng _cEG-GiCUC
041	0		_aeng
049			_aDeposite
097			_aM.Sc
099			_aCai01.05.02.M.Sc.2016.Re.E
100	0		_aReem Mohammed Abdelaziz
245	1	4	_aThe effect of client{u2019}s strategy analysis on audit risk assessment / _cReem Mohammed Abdelaziz ; Supervised Abdallah Abdelsalam Ahmed
246	1	5	_aقياس أثر استخدام انمراجع لمدخل التحليل الاستراتيجى على تقدير خطر المراجعة
260			_aCairo : _bReem Mohammed Abdelaziz , _c2016
300			_a176 Leaves ; _c30cm
502			_aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
520			_aAuditing 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			_aIssued also as CD
653		4	_aClient business risk
653		4	_aRisk of material misstatement
653		4	_aStrategic analysis
700	0		_aAbdallah Abdelsalam Ahmed , _eSupervisor
856			_uhttp://172.23.153.220/th.pdf
905			_aNazla _eRevisor
905			_aSamia _eCataloger
942			_2ddc _cTH
999			_c60149 _d60149