تجارة - ماجستير
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Item العوامل المؤثرة على أتعاب المراجع الخارجي(Al-Neelain University, 2015) النخيل هارون دفع الله محمدAbstract This research investigated the factors affecting the fees charged by external auditor. The research problem is well represented in the following research questions: What is the correlation between the size of the firm in question of audit and the fees charged by external auditors? Does reinstatement of the external auditor for further consecutive accounting periods in the firm affect what he charges as audit fees? Do internal control systems of the firm affect the audit fees? The research significance thus, stems from the substantial contribution of the same to enrich the conceptual framework of research studies in this field with a view to know the potential implications for the determination of the correlation between audit fees and the degree of external auditor's independence. This is in addition to determine the effect of audit fees on the level of professional performance of the audit function. The research aimed, on one hand, to analyze the factors affecting the determination of audit fees, and the extent of attention of firms subject to audit, to the existence of a direct engagement between audit fees and the exercise of due professional care in the audit process, on the other hand. To effect this trend, statutory laws and regulations should, therefore, be laid down to prohibit such a professional transgressions of external auditors. To achieve the research objectives, the following hypotheses have been tested: First hypothesis: There is a correlation that is statistically significant between the size of the firm in question of audit and the value of the audit fees. Second hypothesis: Reinstatement of the external auditor for further consecutive accounting periods affects the determination of the amount of audit fees. Third hypothesis: There is a correlation that is statistically significant between the efficiency of controlling systems of the firm and the value of audit fees. Fourth hypothesis: There is a correlation that is statistically significant between the tendency of the external auditor to maintain customer retention and the value of the audit fees. To put said facts into effect the research used the deductive approach, the inductive approach, the historical approach and the analytical descriptive approach. The research has reached a number of research findings, the most significant of which are the following: Length of continuity of the external auditor in the firm induces him to conform with management in fear of losing his financial remunerations. Determination of external auditor fees in an objective manner contributes to improve his independence. Continuation of the external auditor for further consecutive accounting periods leads to the establishment of personal relationships, which may affect his independence. The research concluded with a set of recommendations, including the following: The research fully recommended the external auditor should exercise professional skepticism upon the determination of the audit fees. The research highly recommended the fees charged by external auditor being proportional to the time and efforts exerted by him to accomplish and report on the process of audit. The research strongly recommended enacting statuary laws to effect the appointment and change and determination of audit fees, and oblige firms subject to audit to enforce the same and to inflict punishment on firms violate such laws and .regulations المستخلص تناولت الدراسة العوامل المؤثرة على أتعاب المراجع الخارجي. حيث تمثلت مشكلة الدراسة في ما هي العلقة بين حجم الشركة موضوع المراجعة وبين التعاب التي ياتقاضاها المراجعون، و هل إعادة تعيين المراجع الخارجي في الشركة لفترات محاسبية متتالية ياؤثر على تحدياد التعاب التي ياتقاضاها، و هل تؤثر كفاءة النظمة الرقابية للشركة على أتعاب المراجعة. تنبع أهمية الدراسة في المساهمة في الطار النظري لمعرفة الثر المتوقع لعلقة تحدياد أتعاب المراجعة بدرجة إستقللية المراجع الخارجي وكذلك تحدياد أتعاب عملية المراجعة على مستوى جودة الداء المهني لعملية المراجعة. هدفت الدراسة إلي تحليل العوامل المؤثرة على تحدياد أتعاب المراجعة، و إهتمام الشركات الخاضعة للمراجعة بوجود إرتباط مباشر بين أتعاب المراجعة وبين الجهد المبذولItem العوامل المؤثرة على أتعاب المراجع الخارجي(جامعة النيلين, 2015) النخيل هارون دفع الله محمدستخلص تناولت الد ا رسة العوامل المؤثرة على أتعاب الم ا رجع الخارجي. حيث تمثلت مشكلة الد ا رسة في ما هي العلاقة بين حجم الشركة موضوع الم ا رجعة وبين الأتعاب التي يتقاضاها الم ا رجعون، هل إعادة تعيين الم ا رجع الخارجي في الشركة لفت ا رت محاسبية متتالية يؤثر على تحديد الأتعاب التي يتقاضاها، هل تؤثر كفاءة الأنظمة الرقابية للشركة على أتعاب الم ا رجعة. تنبع أهمية الد ا رسة في المساهمة في الإطار النظري لمعرفة الأثر المتوقع لعلاقة تحديد أتعاب الم ا رجعة بدرجة إستقلالية الم ا رجع الخارجي وكذلك تحديد أتعاب عملية الم ا رجعة على مستوى جودة الأداء المهني لعملية الم ا رجعة. هدفت الد ا رسة إلي تحليل العوامل المؤثرة على تحديد أتعاب الم ا رجعة، إهتمام الشركات الخاضعة للم ا رجعة بوجود إرتباط مباشر بين أتعاب الم ا رجعة وبين الجهد المبذول الم ا رجعة وذلك من خلال وضع قوانين لهذه الشركات بعدم السماح بالتجاو ا زت المهنية للم ا رجعين. لتحقيق أهداف الد ا رسة تم إختبار الفرضيات الآتية توجد علاقة ذات دلالة إحصائية بين حجم الشركة موضع الم ا رجعة وقيمة أتعاب الم ا رجعة، تك ا رر إعادة تعيين الم ا رجع الخارجي لفت ا رت محاسبية متتالية يؤثر علي تحديد مقدار أتعاب الم ا رجعة، هناك علاقة ذات دلالة إحصايئة بين كفاءة الانظمة الرقابية للشركة وقيم أتعاب الم ا رجعة، هنالك علاقة ذات دلالة إحصائية بين ميول الم ا رجع الخارجي للاحتفاظ بعملائة وقيمة اتعاب الم ا رجعة. اعتمدت الد ا رسة علي المنهج الاستنباطي والاستق ا رئي والوصفي، توصلت الد ا رسة إلي عدة نتائج أهمها طول بقاء الم ا رجع الخارجي بالمنشأة يزيد من الحافز لديه للتوافق مع الإدارة خوفاً من فقدان العائد المادي، تحديد أتعاب الم ا رجع الخارجي بصورة موضوعية يساهم في تحسين استقلاليته، استم ا ررية الم ا رجع الخارجي لعدد من الفت ا رت المحاسبية يؤدي إلى خلق علاقات شخصية تؤثر على استقلاليته . أوصت الد ا رسة بضرورة أن يمارس الم ا رجع الخارجي الشك المهني عند تحديد أتعاب الم ا رجعة، وضرورة تناسب الأتعاب التي يتقاضاها الم ا رجع الخارجي مع ما سوف يبذله من جهد و وقت في سبيل إتمام عملية الم ا رجعة والتقرير عنها، ووضع القوانين الخاصة بعملية تعيين وتغيير وتحديد أتعاب الم ا رجعين, اول ا زم الشركات الخاضعة للم ا رجعة بتنفيذها وتوقيع ج ا زءات للشركات التى تحيد عن التطبيقات لهذه القوانين والتشريعات . Abstract ه This research investigated the factors affecting the fees charged by external auditor. The research problem is well represented in the following research questions: What is the correlation between the size of the firm in question of audit and the fees charged by external auditors? Does reinstatement of the external auditor for further consecutive accounting periods in the firm affect what he charges as audit fees? Do internal control systems of the firm affect the audit fees? The research significance thus, stems from the substantial contribution of the same to enrich the conceptual framework of research studies in this field with a view to know the potential implications for the determination of the correlation between audit fees and the degree of external auditor's independence. This is in addition to determine the effect of audit fees on the level of professional performance of the audit function. The research aimed, on one hand, to analyze the factors affecting the determination of audit fees, and the extent of attention of firms subject to audit, to the existence of a direct engagement between audit fees and the exercise of due professional care in the audit process, on the other hand. To effect this trend, statutory laws and regulations should, therefore, be laid down to prohibit such a professional transgressions of external auditors. To achieve the research objectives, the following hypotheses have been tested: First hypothesis: There is a correlation that is statistically significant between the size of the firm in question of audit and the value of the audit fees. Second hypothesis: Reinstatement of the external auditor for further consecutive accounting periods affects the determination of the amount of audit fees. Third hypothesis: There is a correlation that is statistically significant between the efficiency of controlling systems of the firm and the value of audit fees. Fourth hypothesis: There is a correlation that is statistically significant between the tendency of the external auditor to maintain customer retention and the value of the audit fees. To put said facts into effect the research used the deductive approach, the inductive approach, the historical approach and the analytical descriptive approach. The research has reached a number of research findings, the most significant of which are the following: Length of continuity of the external auditor in the firm induces him to conform with management in fear of losing his financial remunerations. Determination of external auditor fees in an objective manner contributes to improve his independence. Continuation of the external auditor for further consecutive accounting periods leads to the establishment of personal relationships, which may affect his independence. The research concluded with a set of recommendations, including the following: The research fully recommended the external auditor should exercise professional skepticism upon the determination of the audit fees. The research highly recommended the fees charged by external auditor being proportional to the time and efforts exerted by him to accomplish and report on the process of audit. The research strongly recommended enacting statuary laws to effect the appointment and change and determination of audit fees, and oblige firms subject to audit to enforce the same and to inflict punishment on firms violate such laws and regulations.