الفهرس | يوجد فقط 14 صفحة متاحة للعرض العام |
المستخلص Abstract The aim of this research is to study the role of rationalized disclosure on critical audit matters in achieving the objectivity of auditor’s report, and to achieve that goal the researcher explained what is meant by the rationalized disclosure, and what is meant by critical audit matters, as well as what is meant by the objectivity of the auditor’s report by exposure to the various standards and studies related to these topics, the researcher also examined the influence of standard precision and audit committee efficiency on the rationalized disclosure on critical audit matters. The researcher also conducted a field study targeting those concerned with accounting and auditing standards, both professionals and academics, in order to verify the correctness of the research theoretical results |