A proposed model of the auditors' approach towards subsequent events : (رقم التسجيلة. 81562)
[ عرض عادي ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02984cam a2200325 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223032758.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210801s2021 ua h 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.2021.Fa.P |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Faten Abdelnaby Emam Swabii |
| 245 12 - TITLE STATEMENT | |
| Title | A proposed model of the auditors' approach towards subsequent events : |
| Remainder of title | An empirical study in Egypt / |
| Statement of responsibility, etc. | Faten Abdelnaby Emam Swabii ; Supervised Rola Samy Mohamed Amin |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | نموذج مقترح لمراجعة الأحداث اللاحقة : |
| Remainder of title | دراسة ميدانية فى البيئة المصرية |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Faten Abdelnaby Emam Swabii , |
| Date of publication, distribution, etc. | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 200 P. : |
| Other physical details | facsimiles ; |
| Dimensions | 25cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This study aims to examine the impact of suggested factors on the Egyptian auditors' approach towards subsequent events (SEs) and its three phases. These factors were divided into three main categories. The first category was individual factors which included knowledge and expertise, culture, and professional skepticism. The second category was task factors, which included task complexity, evidence-order, and decision support aid tools. Finally, the third category was environmental factors, which included time pressure, client risk, auditor category, accountability, justification, and client preferences. A questionnaire was distributed to 390 Egyptian auditors working in Egyptian audit firms (big and non-big) to carry out a survey.The researcher target was experienced auditors at different positions working at different sized Egyptian audit firms. The results of the study revealed that individual factors (including knowledge and expertise, culture, and professional skepticism) had a significant impact on the auditors' overall approach towards SEs. Moreover, the researcher found that these individual factors had a significant impact on the auditors' approach towards SEs in the search and discovery phase, and resolution phase, but have an insignificant impact on the evaluation phase. In addition to that, the researcher found that task factors (including task complexity, evidence order, and decision support aid tools) had a significant impact on the auditors' overall approach towards SEs. Moreover, the researcher found that these task factors had significant impact on each of the auditors' approach towards SEs phases separately including the search and discovery phase, evaluation phase, and resolution phase |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Environmental factors |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Individual factors |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Subsequent events |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Rola Samy Mohamed Amin , |
| 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 | Shimaa |
| 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.2021.Fa.P | 01010110083822000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.M.Sc.2021.Fa.P | 01020110083822000 | 22.09.2023 | CD - Rom | 83822.CD |