الفهرس 
الإطار العام للدراسة والدراسات السابقةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This thesis dealt with several elements including auditing; a social science related to the activity of the individual as a member of society, it has a basis of concepts, principles and policies. Auditing is regarded as a communication tool where both sides of transmission and delivery are available: the external auditor performs the function of the sender and the stakeholders in the facility are the receivers, moreover, the external auditor’s report is a communication tool, and his neutral professional opinion on the financial statements is the message. This research tackled the standards related to the research subject, which is the fifth group, (700-799), under the title of “audit conclusions and reporting”.
The auditor is defined as a person, or persons, who performs the auditing, usually the responsible engagement partner or the other members of the engagement team or as appropriate.
The thesis also reviewed the amendments of January 2015, when the International Auditing and Assurance Standards Board (IAASB) issued the final amendments. These final amendments approved by IAASB basically rely on amending ISA (260) about communication with those charged with governance regarding the audit matters, ISA (570) about continuity and ISA (700) about forming an opinion and reporting on financial statements, and releasing the new ISA (701) under the title of “communicating key audit matters in the independent auditor’s report” and the resulted changes including amendments on ISA (705) about the modifications to the opinion in the independent auditor’s report and ISA (706) about the emphasis of matter paragraphs in the auditor’s report. On the top of these amendments and developments is what was stated in ISA (701) that the auditor’s report should contain an independent and specialized section in which the auditor refers to the important matters of auditing that help users of financial statements to understand the economic unit.
The problem’s nature was as follows:
1- What is the structure of the amendments made on the auditor’s report according to ISA (701) and the amendments on the other standard boards?
2- What is the impact of the amendments in the international standard boards related to the audit report on the users’ decisions?
3- How adequate are the audit standards related to the news content of the audit report?
4- What is the impact of the development in the news content of the report on the quality of users’ decisions?
Research Objectives:
The main objective of the research is to test the relationship between the development of the news content of the audit report and the quality of the financial statements users’ decisions. Therefore, the sub-objectives are:
1- Identifying the most significant drives that led the International Auditing and Assurance Standards Board (IAASB) to release new standard boards and to amend the existing standard boards of the audit reports.
2- Reviewing the structure of the audit report’s amendments in accordance with the new and the amended auditing standard boards.
3- Attempting to identify the effect resulted from the changes in the auditor report content according to ISA (701) and the amendments on the international auditing standard boards.
4- Identifying the impact of the amendments related to the audit report on the users’ decisions in the Egyptian environment.
Research Significance:
The significance of the research is reflected on the importance of its title and the objectives that it seeks through the primary objective of auditing, which is enabling the auditor of expressing a neutral and professional opinion based on evidence and clues about the financial statements prepared according to universally recognized accounting policies, and this is clearly related to the external auditor’s independence and objectivity which are regarded as a safety valve for the shareholders, creditors, debt holders and others who rely on the published financial statements and the information they contain that help them in making investment and financing decisions, as their trust and confidence increase when the external auditor is objective and independent. Therefore, the importance of the research is to identify the impact of the developing of the news content of the auditor’s report according to the amendment of ISA (700) and of the issuing of a new ISA (701) which requires the auditor, from December 2016, to add in his report on the financial statement of the audited facility a separate paragraph about the key audit matters on the users’ decisions. Obviously, this has a scientific and practical importance as follows:
1-Scientific Importance:
The auditor’s implementation of the audit process enables him to express an appropriate opinion on the fairness of the presentation of the financial statements, to use sufficient audit evidence, and to obtain audit evidence to reach reasonable conclusions as well as the implementation of:
1- Risk assessment procedures
2- Additional audit procedures
Although the decisions of the financial statements users has met an attention, this research focuses on the impact of developing the news content of the auditor’s report since the IAASB has made a quantum leap, from a scientific point of view, by the issuance of a new ISA that obliges the independent auditors to mention the key auditing matters in their reports. The management prepares the financial statement by using its personal judgment in determining the values of some items in these statements due to some circumstances and conditions as well as being aware of the challenges facing the auditor when reviewing some items of the financial statements, due to its regular interaction with the auditor, which forms a part of the review process. Hence, the independent auditor’s report is the auditor’s primary communication tool with the investors and other users of financial statements, and in case of any amendments to this report, it is important to study the impact of its application on mitigating the asymmetry of information between management on the one hand, and users of financial statements on the other.
Before approving ISA (701), the users of the financial statements were not aware of all these information. So, will these amendments add value to the users of financial statements in general and lenders in particular? Will the information asymmetry between them and the management decrease and help users in making good decisions?
2-Practical importance:
Achieving an audit report that applies modern international auditing standard boards and that has reasonable assurance that the financial statements do not contain essential misstatements helps users of the financial statements to make sound decisions. Therefore, the practical importance of this study is to try to obtain the practical requirements for implementing the amendments to international auditing standard boards, which contributes to a clear understanding of their application’s requirements, and provides auditors, users and standard-setters with the practices of some countries that have initiated the application of some of the requirements of these standards boards.
Research Approach:
Testing modern international auditing standard boards in this research is based on the news content of the audit report, both deductive and inductive approaches in the shade of the available previous studies and researches, and the theoretical analysis of the studies that tackled the news content of the audit reports. The research is divided into:
1-Theoretical section: It relied on the analysis of what was mentioned in books, scientific journals, and previous Arabic and English studies related to the subject of the research in order to recognize what many researchers agreed on in this topic, which would enable the study of the problems related to it.
2- Practical Section: It depends on deductive logical reasoning in order to test the impact of the amendments on the international standard boards in the audit reports’ content on adding more value to the report and users’ decisions, deduct rules appropriate to the study’s subject, formulate and test the validity of the study’s scientific hypotheses through using survey lists as a primary tool to collect data then submit the respondents’ answers to the statistical analysis by SPSS software.
Scopes and limitations of the Research:
Limitations of the study is represented as follows:
1- Qualitative limitation:
It is represented in the amendments that the study aims to evaluate; the amendments made by IAASB in 2015&2016 on the auditing report especially ISA (700,701) and the other relevant standard boards.
Despite the numerous initiatives to improve the audit report, the study will focus on the initiative made by “IAASB”, as it is the only one responsible for issuing international auditing standard boards, and the independent auditors in Egypt are obligated to apply international auditing standard boards, while no Egyptian auditing standard board has been issued regarding them.
2- Spatial limitation:
This study is linked to the Egyptian environment in the light of the lack of previous studies that dealt with the impact of the amendments in the international standard boards in the audit report’s contents on the decisions of the Egyptian financial statements’ users, and this will be applied through the field study.
3- Time limitation:
This study concentrates on identifying the impact of the amendments issued by IAASB in 15 January 2015 on the existing standard boards such as ISA (260, 570, 706, 705, and 700) and the issuance of a new ISA (701) on the decision of the financial statements’ users.
Research Hypotheses:
First Hypothesis: There is no statistically significant relationship among the surveyed groups about the importance of the news content of the audit report.
Second Hypothesis: There is no statistically significant relationship between the objective of the news content of the audit report and the quality of the decisions of the financial statements’ users.
Third Hypothesis: There is no statistically significant relationship between developing the audit report and the quality of the users of the financial statements.
Research plan:
Chapter One: The general framework of the study and previous studies.
Chapter Two: The general framework of the audit report and its relationship to the users.
Chapter Three: The news content of the audit report.
Chapter Four: The experimental study.