Purpose – The purpose of this paper is to provide evidence concerning the effective use of qualitative materiality factors (QMF) included in the new ISA 450, and its potential consequences from the perspective of Spanish independent auditors and preparers of financial statements....

Purpose – This study aims to examine the International Standards on Auditing (ISA) number 520 relating to analytical procedures (APs) and adapt relevant aspects of prior studies on APs to the Egyptian audit context. The study investigates the extent of use of APs in Egypt during the three main...

In 2003, the Egyptian Central Bank Law No. 88/2003 took place and threatened the continuity of stressed banks by permitting the CBE to merge the stressed banks into forced mergers. As a result, the CBE merged six of the Egyptian troubled banks and evaluated their shareholders equity with zero...

Purpose – The purpose of this paper is to provide evidence concerning the effective use of qualitative materiality factors (QMF) included in the new ISA 450, and its potential consequences from the perspective of Spanish independent auditors and preparers of financial statements....

Purpose – This study aims to examine the International Standards on Auditing (ISA) number 520 relating to analytical procedures (APs) and adapt relevant aspects of prior studies on APs to the Egyptian audit context. The study investigates the extent of use of APs in Egypt during the three main...