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دور لجان المراجعة في زيادة ثقة المستثمرين في التقارير المالية

دور لجان المراجعة في زيادة ثقة المستثمرين في التقارير المالية

  • تدمك:
  • المؤلف: محمد محمد مسلم درويش
  • الناشر: صفحات للدراسات والنشر
  • كل الاقسام: الاقتصاد
  • سنة النشر: 01 Jan 1970.
  • عدد مرات التحميل: 502882 مرّة / مرات.
  • تم نشره في: الإثنين , 14 ديسمبر 2015م.

وصف الكتاب:

هدف هذه الدراسة إلى التعريف بدور لجان المراجعة في زيادة ثقة المستثمرين في التقارير المالية، وتحقيقاً لذلك قام الباحث بوضع خطة تم تقسيمها إلى أربعة فصول، عرض في الفصل الأول منها المدخل إلى الدراسة والدراسات السابقة، بينما عرض في الفصل الثاني طبيعة لجان المراجعة ومهامها في منظمات الأعمال، وتطرق الباحث في هذا الفصل لدوافع نشوء لجان المراجعة وضوابط تكوينها وأهم مسؤولياتها وجوهر علاقتها مع كلاً من المراجع الداخلي والخارجي، وأما الفصل الثالث فقد تناول الباحث فيه دور لجان المراجعة في تعزيز الثقة بالتقارير المالية من خلال التعريف بمسؤولياتها وأهمية دورها في تقييم إجراءات إعداد التقارير، مع التركيز على دورها في مراجعة التقديرات والسياسات المحاسبية والحد من التقارير المالية الإحتيالية، وفي الفصل الرابع قام الباحث بعمل دراسة ميدانية لمعرفة المهام والمسؤوليات التي من الممكن أن تقوم بها لجنة المراجعة لتعزيز ثقة المستثمرين بالتقارير المالية، وتحقيقاً لذلك قام الباحث بتصميم استبيان تم توزيعه على عينة من مراجعي الحسابات الداخليين والخارجيين، وعلى عنية من أعضاء مجلس الإدارة والمدراء الماليين، وإضافةً لذلك وتأكيداً للدور الذي من الممكن أن تلعبه لجان المراجعة في زيادة ثقة المستثمرين بالتقارير المالية أجرى الباحث دراسة عملية على إحدى شركات الاتصالات الخليوية في سوريا –رفضت الإفصاح عن اسمها- تم التعرف فيها على هيكل الحوكمة المطبق، وواقع لجنة المراجعة وأهم مسؤولياتها.

site.similarbooks

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  • تدمك:
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القائمة البريدية

اشترك الان في النشرة الاٍخبارية و ترقب استقبال افضل عروضنا علي بريدك الاٍلكتروني

روابط سريعه
قائمة الكتب

جميع الحقوق محفوظة © 2020

MessagesTimelineExceptionsViews24RouteQueries49Models184MailsGateSessionRequest
7.4.33PHP Version218msRequest Duration6MBMemory UsageGET b-{book}Route
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    • Application (148ms)
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        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        330μs/app/Models/BaseModel.php:17bookmart_bookmart
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:2
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:18
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        260μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:24
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        280μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:28
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:2
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:18
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        270μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:24
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        320μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:28
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:2
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        270μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:18
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        270μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:24
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        280μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:28
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
      • select * from `publishers` where `publishers`.`id` = 793 limit 1
        280μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:2
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        220μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:18
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        250μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:24
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        310μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:28
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        290μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:2
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        220μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:18
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        280μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:24
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        220μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:28
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        220μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:2
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        240μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:18
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        220μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:24
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        230μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:28
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        230μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:2
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        230μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:18
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
      • select `categories`.*, `book_category`.`book_id` as `pivot_book_id`, `book_category`.`category_id` as `pivot_category_id` from `categories` inner join `book_category` on `categories`.`id` = `book_category`.`category_id` where `book_category`.`book_id` = 2351
        280μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:24
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        230μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        • 0. 2351
        Backtrace
        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:28
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        230μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:2
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        270μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:18
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
      • select `categories`.*, `book_category`.`book_id` as `pivot_book_id`, `book_category`.`category_id` as `pivot_category_id` from `categories` inner join `book_category` on `categories`.`id` = `book_category`.`category_id` where `book_category`.`book_id` = 2516
        310μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:24
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        300μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        • 0. 2516
        Backtrace
        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:28
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        290μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:2
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        280μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:18
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
      • select `categories`.*, `book_category`.`book_id` as `pivot_book_id`, `book_category`.`category_id` as `pivot_category_id` from `categories` inner join `book_category` on `categories`.`id` = `book_category`.`category_id` where `book_category`.`book_id` = 2977
        300μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        • 0. 2977
        Backtrace
        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:24
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        300μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        • 0. 2977
        Backtrace
        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:28
        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
        Backtrace
        • 14. /app/Http/View/Composers/LayoutComposer.php:18
        • 16. /vendor/laravel/framework/src/Illuminate/Container/Container.php:843
        • 17. /vendor/laravel/framework/src/Illuminate/Container/Container.php:681
        • 18. /vendor/laravel/framework/src/Illuminate/Foundation/Application.php:785
        • 19. /vendor/laravel/framework/src/Illuminate/Container/Container.php:629
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        Metadata
        Bindings
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        Backtrace
        • 16. /vendor/laravel/framework/src/Illuminate/Support/Traits/ForwardsCalls.php:23
        • 19. /app/Content/Models/PagesRepository.php:48
        • 20. /app/Content/ContentProvider.php:45
        • 21. view::guest.layout.footer:1
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
      App\Content\Models\DataBaseModel
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