مدى التزام المدقق الخارجي في تطبيق الاختبارات والاجراءات المنصوص عليها في المعيار رقم 042 في دولة الكويت The Degree of External Auditor’s Commitment to the Application of Tests and Procedures Included in Standard No. (240); in the State of Kuwait

الفضلي, مشاري علي ثامر (2015) مدى التزام المدقق الخارجي في تطبيق الاختبارات والاجراءات المنصوص عليها في المعيار رقم 042 في دولة الكويت The Degree of External Auditor’s Commitment to the Application of Tests and Procedures Included in Standard No. (240); in the State of Kuwait. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to identify the extent of the external auditor commitment in application of tests and procedures set in standard No. (240) as a case in a state of Kuwait, the researcher dealing with primary data. It was the use of a questionnaire was distributed to a sample of 100 respondents were chosen as the intended sample. The study found a number of results, namely: 1- There is a commitment by the external auditor in the necessary knowledge to normal non-staff behavior, which may affect the operations of cheating and fraud actions have reached this degree of commitment to high. 2- There is a commitment by the external auditor examines the system of internal control and accounting procedures for registration to the level is high. 3- There is a commitment by the external auditor to make sure the settlement of accounts and balances operations at the end of the financial the level is high. 4- There is a commitment by the external auditor necessary for the control of inventory in the financial statements and the high level procedures. In light of the results the study made a number of recommendations, including: work on the issue more laws Special operations fraud in all its forms and whatever their lineage. And the establishment of professional organizations of accounting and auditing the deployment of the concept of fraud between companies, and urged them to develop the capacity and efficiency of its staff to cope with any practices or manipulation of data or financial information. Keywords : fraud , external auditor , tests and procedures set forth in Standard No. ( 240).

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