02780cam a2200241 a 4500003000900000005001700009008004100026040002800067041000800095100003300103245017400136246014000310260005200450300003600502502008700538520174300625530002202368653002702390653002402417653002202441700004202463856003302505EG-GiCUC20250223032758.0210801s2021    ua h   f m    000 0 eng d  aEG-GiCUCbengcEG-GiCUC0 aeng0 aFaten Abdelnaby Emam Swabii 12aA proposed model of the auditors' approach towards subsequent events : bAn empirical study in Egypt / cFaten Abdelnaby Emam Swabii ; Supervised Rola Samy Mohamed Amin 15aنموذج مقترح لمراجعة الأحداث اللاحقة : b دراسة ميدانية فى البيئة المصرية   aCairo : bFaten Abdelnaby Emam Swabii  , c2021  a200 P. : bfacsimiles ; c25cm   aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting  aThis 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  aIssued also as CD 4aEnvironmental factors  4aIndividual factors  4aSubsequent events0 aRola Samy Mohamed Amin , eSupervisor  uhttp://172.23.153.220/th.pdf