Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting

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

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