000			02329cam a2200325 a 4500
003			EG-GiCUC
005			20250223031220.0
008			150427s2014 ua d 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.2014.Ma.I
100	0		_aMarwa Lotfy Fahmy Hamzawi
245	1	4	_aThe impact of information ambiguity on the accuracy and precisionof analytical procedures in multi-location audits : _bAn empirical study / _cMarwa Lotfy Fahmy Hamzawi ; Supervised Mohammed Rashad Mehanna
246	1	5	_aتاثير غموض و عدم وضوح المعلومات على دقة الاجرائات التحليليه في مراجعة المنشات متعددة الافرع : _bدراسة تطبيقية
260			_aCairo : _bMarwa Lotfy Fahmy Hamzawi , _c2014
300			_a89 Leaves : _bcharts ; _c30cm
502			_aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
520			_aAnalytical procedures are widely used by various auditors in various audit firms. It includes subjective decision making by the auditors. There are many risk factors affecting conducting auditing within multi-location companies. The current research tries to improve the decision making accuracy while conducting analytical procedures for multi-location companies, through the reduction of information ambiguity, by answering the following questions: In the account expectation stage, should the auditor depends on the prior year{u2019}s aggregated accounts? Or should the auditor depend on the disaggregated prior year{u2019}s accounts? If there is a considerable variance between the expected and the recorded accounts, should the auditors depend on the financial ratios analyses? In this case, should the auditor depend on the comparison of account balances that constitute these ratios rather than depending on the ratios as a complex version of data? At the other side,
530			_aIssued also as CD
653		4	_aAnalytical Procedures
653		4	_aAuditing
653		4	_aMulti-location companies
700	0		_aMohammed Rashad Mehanna , _eSupervisor
856			_uhttp://172.23.153.220/th.pdf
905			_aNazla _eRevisor
905			_aSoheir _eCataloger
942			_2ddc _cTH
999			_c50637 _d50637