تحديد أهم العوامل المؤثرة في مسؤولية مراقب الحسابات عن تدقيق التقديرات المحاسبية في البيانات المالية باستخدام التحليل ألعاملي

Abstract

For the analysis of the global number of uses, including knowledge of the factors affecting a particular problem and the most important variables affecting these factors with the designation of factors, has been relying on the questionnaire showing the responsibility of the auditor on accounting estimates where used factor analysis to reach the responsibility of the auditor for audit accounting estimates in financial statements The auditor and the audited statement of its impact on the outcome of the activity and financial position of the unity of economic and find out the extent to which these estimates with the accounting principles and the activity of economic unity.To determine the factors affecting a particular problem and the most important variables affecting it and the name of these factors in an attempt to understand the data, simplify and ignorance more clearly depends on the factor analysis method is used where it is supposed the existence of links between a group of variables, which is sometimes known Interrelation.The distribution of 0 5 form a number of auditors in each of the offices of Observers (private sector) and the Office of Financial Supervision, which were distributed to-resolution on the circles of the audit was the adoption of the reports of her control as well as prominent researchers in the bureau were used factor analysis because of its importance in showing the importance of each axis of the axes-resolution as well as to show the importance of each question within each axis of the three pillars of which were divided by-resolution. Through the results of factor analysis appeared that the three axes adopted by the researcher in their impact on the auditor's responsibility to the accounting estimates have emerged as a percentage of 82.22%, which is good and great. The breakdown of this ratio on the axes according to the importance of each axis was the percentage of the first axis is 3.57 3% and the proportion of the impact of the second axis is 27.43 e / e ratio and the effect of the third axis, is 22_ 21%