La Revue des Sciences Commerciales
Volume 20, Numéro 1, Pages 218-241
2021-06-07

The Extent Of The Auditors' Compliance With International Financial Reporting Standards ( Ifrs) And Their Impact On Investor Decisions - An Applied Study On A Sample Of Egyptianegyptian Banks –



Authors : Walid Samir Abdel Azeim Elgabali .

Abstract

Abstract : The research seeks to achieve the following objectives : The concept of the auditor’s performance and his responsibilities and duties in the contemporary business environment ، Diagnosing the impact of each violation carried out by the auditor’s in each list of financial statements and consequently in the financial reporting in the research sample ، Determine the extent of auditor's compliance with international and local standards ، Determine the factors affecting on the financial reporting. & The study has reached a number of conclusions :- The external audit is a function performed by an independent auditor from the Company. Its main objective is to provide assurance to the users of the financial statements of the Corporation through the impartial opinion issued regarding the extension of the accuracy, accuracy and integrity of these financial statements ، One of the reasons for the commitment to implement the External Auditor's guidance is the poor management's interest in the reports of the latter and the opinions contained therein that serve the institution positively

Keywords

IFRS ; Egyptian bank ; Investor decision

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