000			02984cam a2200325 a 4500
003			EG-GiCUC
005			20250223032758.0
008			210801s2021 ua h 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.2021.Fa.P
100	0		_aFaten Abdelnaby Emam Swabii
245	1	2	_aA proposed model of the auditors' approach towards subsequent events : _bAn empirical study in Egypt / _cFaten Abdelnaby Emam Swabii ; Supervised Rola Samy Mohamed Amin
246	1	5	_aنموذج مقترح لمراجعة الأحداث اللاحقة : _b دراسة ميدانية فى البيئة المصرية
260			_aCairo : _bFaten Abdelnaby Emam Swabii , _c2021
300			_a200 P. : _bfacsimiles ; _c25cm
502			_aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
520			_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
530			_aIssued also as CD
653		4	_aEnvironmental factors
653		4	_aIndividual factors
653		4	_aSubsequent events
700	0		_aRola Samy Mohamed Amin , _eSupervisor
856			_uhttp://172.23.153.220/th.pdf
905			_aNazla _eRevisor
905			_aShimaa _eCataloger
942			_2ddc _cTH
999			_c81562 _d81562