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افتراضي دراسات فى المراجعة جامعة القاهرة كلية التجارة 2018 -كتاب





كتاب اليوم : كتاب دراسات فى المراجعة جامعة القاهرة كلية التجارة 2018

تاليف : أ .د / خالد عبدالمنعم زكى لبيب --أ .د / امال محمد كمال --
د/ ثناء عطية فراج--- د/ سمية امين على
كتاب رائع جدا
المحتويات :

يحتوى الكتاب على جزئين :

الجزء الاول :
- الباب الاول تحديد وتوزيع الربح المحاسبي
الفصل الاول : تحديد الربح المحاسبي :
1- طرق قياس الربح في الحياة العملية.
2. أنواع الإيرادات.
3. أنواع النفقات.
4. شروط توزيع الأرباح الرأسمالية.
5. الإجراءات اللازمة للتحقق من سلامة تطبيق مبدأ المدة المحاسبية.
6. موقف المراجع الخارجي من موضوع تحديد الربح.
7. أنواع تقارير المراجعة الخارجية.
الفصل الثاني النفقات الإيرادية والنفقات الرأسمالية:
- تعريف وانواع النفقات
- موقف المراجع في ضرورة التأكد من سلامة التفرقة بين أنواع النفقات المختلفة،
وضرورة التزام المنشأة بهذه التفرقة بدقة
- الفصل الثالث إستهلاك الأصول الثابتة
- الفصل الرابع المخصصات والإحتياطيات
- الفصل الخامس الأرباح القابلة للتوزيع
الباب الثاني الفحص لأغراض خاصة
- طبيعة ومفهوم عملية الفحص لأغراض خاصة؛ وأهم نقاط الاختلاف بين كلٍ من عملية الفحص، وعملية
المراجعة الخارجية على الحسابات؛ وعلاقة عملية المراجعة الخارجية على الحسابات بعملية الفحص
لأغراض خاصة.
-. مجالات الفحص، والأغراض التي تفحص من أجلها الحسابات والدفاتر.
-. هدف، ونطاق، وإجراءات الفحص، في مجموعة متنوعة من الحالات التي تنشأ مهمة الفحص من أجلها في
الواقع العملي
- تطبيقات الجزء الاول
الجزء الثاني :
-الباب الثالث المسئولية القانونية لمراجع الحسابات الخارجي
-الباب الرابع مدخل الأهمية النسبية وتحليل الخطر لرفع كفاءة وفعالية المراجعة
- الباب الخامس إستراتيجية إستخدام أسلوب المعاينة في المراجعة
-الباب السادس المراجعة الإدارية
الباب السابع المراجعة في ظل التشغيل الالكتروني للبيانات واستخدام الحاسبات الإلكترونية وشبكات الاتصالات العالمية
-تطبيقات الجزء الثاني
اضغط هنا لتحميل الكتاب


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