تأثير تبني معيار التدقيق الدولي ( 705 ) ISA على محتوى تقرير المدقق الخارجي من وجهه نظر مراقبي الحسابات

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doi:10.57026/wsj.v6i19.318

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Warith Scientific Journal is an international open-access journal devoted at publishing peer-reviewed original high-quality researches and review papers. The scope of WSJ covers a wide range of topics in business adminstration, edonomics and accounting. Papers in which knowlege from other discplines, integrated with above aspects, are welcome. All published researches articles in this journal have undergone rigorous double-blind peer review by expert international referees, after initial editor screening.

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Published Sep 30, 2024

https://doi.org/10.57026/wsj.v6i19.318

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Statistic

Vol 6 No 19 (2024): wsj

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Abstract

The research aims to test the impact of international auditing standards and the amendments contained in Standard (705) ISA (amendments to the opinion in the report issued by the independent auditor) issued by the International Auditing and Assurance Standards Board on the content of the external auditor's report using Descriptive analysis of the opinions of the sample, which consists of auditors and certified accountants, and the use of the statistical program (SPSS) according to the statistical test called (Kolmogorov-Smirnova test) (Kolmogorov-Smironov) and (Shapiro-Wilk) test (Shapiro-Wilkes). The researcher concluded: "There is a statistically significant effect of applying the standard (705) ISA (modifications of opinion in the report of the independent auditor) on the content of the report of the external auditor

How to Cite

root, root. (2024). The Effect Of Adopting The International Auditing Standard (ISA 705) On The Content Of The External Auditor’s Report From The Auditors’ Point Of View. Warith Scientific Journal, 6(19), 324-341. https://doi.org/10.57026/wsj.v6i19.318

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