Page 10 - أبحاث كلية تكنولوجيا المعلومات 2016-2020

2016 Publications

Research Journal of Finance and Accounting
Vol.7, No.2, 2016

The Impact of the Events Subsequent to the Date of the Balance
Sheet on the Position and Actions of the Independent External

Auditor

Kayed Abdllah Mahmoud Al-attar, Abdul hakim Mustafa Mahmoud Joudeh, Kamal Hasan Jumaa Al-
rubei.

The events subsequent to the date of the balance sheet should be taken into account by
the independent external auditor due to its importance and the ability of these events to
have a positive financial impact on the results displayed by the financial statements in
addition to helping the independent external auditor express his own technical judgment
to provide a just representation of the financial statements based on the clients status.
Moreover, these events may reveal certain circumstances that can help the independent
external auditor undertake important decisions and prepare to undertake other decisions
based on the results of the audits carried out and how to handle such events. Therefore,
we have decided to make a modest effort to reveal the nature of these events, their
impact and the procedures required to be undertaken by the independent external
auditor to detect and evaluate it, to determine the professional procedures based on it,
so as to ensure the accuracy of the clients financial statement integrity from any
possible cause of misleading to the users financial statements and in order for the
independent external auditor to ensure that his reports correspond to the results
emerging from these events.
https://iiste.org/Journals/index.php/RJFA/article/view/28533

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