The financial statements are a key tool to meet the accounting information needs of stakeholders. In order for accounting information to be able to meet the needs of its users, it must have many qualitative characteristics, including honest representation, or reliability in advance. Decreased level of information risk facing decision makers (Arens et al., 2014). As a result of the management's ability to abuse its authority to falsify financial statements through deliberate interference with the preparation of these statements (Pustylnick, 2011; Bandyopadhyay et al., 2014; Mahama, 2015), this has negatively affected the reliability of the financial statements. This has created the urgent need to rely on an effective mechanism to ensure the integrity and fairness of the preparation of the financial statements (Goodwin and Wu, 2015), which has been endorsed by some studies (Musabat, 2010; 2015) in the Egyptian business environment and professional practice.
Ali, N. M. Z. (2017). An analytical study of the general quality audit framework About the International Professional Assurance and Audit Standards Board. Alexandria Journal of Accounting Research, 1(1), 137-191. doi: 10.21608/aljalexu.2017.62076
MLA
Noha Mohamed Zaki Ali. "An analytical study of the general quality audit framework About the International Professional Assurance and Audit Standards Board". Alexandria Journal of Accounting Research, 1, 1, 2017, 137-191. doi: 10.21608/aljalexu.2017.62076
HARVARD
Ali, N. M. Z. (2017). 'An analytical study of the general quality audit framework About the International Professional Assurance and Audit Standards Board', Alexandria Journal of Accounting Research, 1(1), pp. 137-191. doi: 10.21608/aljalexu.2017.62076
VANCOUVER
Ali, N. M. Z. An analytical study of the general quality audit framework About the International Professional Assurance and Audit Standards Board. Alexandria Journal of Accounting Research, 2017; 1(1): 137-191. doi: 10.21608/aljalexu.2017.62076
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