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03-12-2024, 11:28 PM
ملخصات المعايير المراجعة المصرية
معايير أدلة المراجعة و العمل الميداني (L500)
14- رقم المعيار (500) : أدلة المراجعة .
https://www.th3accountant.com/.../egyptian-auditing... (https://l.facebook.com/l.php?u=https%3A%2F%2Fwww.th3accountant.com%2F2024 %2F03%2Fegyptian-auditing-standard-500.html%3Ffbclid%3DIwAR36dc8B0zfFMigezpuELAgIBwW2 zViNQTTWjIaXzbwcyVknlkeAsPR_kw8&h=AT1yLeEU_zNL6yZWPPypF1aFNbFrEIj1R14vXPadETLWUmjX yWGrJcesIh8B77dh273riddLOT9ywHyTz_nZuqigoXkPMOU-R9_mzJ7TM-V1TXiTNHJwUmuiZn801NEzRg&__tn__=-UK-y-R&c[0]=AT0jNF6qyWzgb-G4wHpfWUEufYBZQlb2nQxE6HS9xKXVFvHGwMI2569kulK77NSQ sfiLFj_WrF_hcxTq1qJbwhjafZLGr6AobR1fWJXav0_YfoqjN8 D8r1v4jEigFHMCjFJ-f6iO0g7rYboSwsXA-yb7eTwhnwHrRvOFC9NXETQCoDBtoiBgcWwM3Bm-tnNSg33j8HNNeXr-nUGtxzi3ZkrcjNFbz957h81hJ4v6lNyg-1xK)
15- رقم المعيار (501) : أدلة المراجعة _ إعتبارات إضافية لبنود معينة .
https://www.th3accountant.com/.../egyptian-auditing... (https://l.facebook.com/l.php?u=https%3A%2F%2Fwww.th3accountant.com%2F2024 %2F03%2Fegyptian-auditing-standard-501.html%3Ffbclid%3DIwAR1mLXwnwgb0WaD3hb7vkR6FBV1c f-splYMF_82GRrwKWqDkunNixaOTFu4&h=AT1qx0yFMSW9z7b-f4IoMCwqP3qxTvnDxdLbUAomkMqxh7j5iCAIfkE7AZiOMKxfYZ JRECzlyZybaN51lth90oT5_DvR0u9vqmpg88eDF6Y12Ineg8Es 1TcriBkKYHuhsg&__tn__=-UK-y-R&c[0]=AT0jNF6qyWzgb-G4wHpfWUEufYBZQlb2nQxE6HS9xKXVFvHGwMI2569kulK77NSQ sfiLFj_WrF_hcxTq1qJbwhjafZLGr6AobR1fWJXav0_YfoqjN8 D8r1v4jEigFHMCjFJ-f6iO0g7rYboSwsXA-yb7eTwhnwHrRvOFC9NXETQCoDBtoiBgcWwM3Bm-tnNSg33j8HNNeXr-nUGtxzi3ZkrcjNFbz957h81hJ4v6lNyg-1xK)
16- رقم المعيار (505) : المصادقات الخارجية .
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17- رقم المعيار (510) : التكليف بالمراجعة لأول مرة أرصدة أول المدة .
https://www.th3accountant.com/.../egyptian-auditing... (https://l.facebook.com/l.php?u=https%3A%2F%2Fwww.th3accountant.com%2F2024 %2F03%2Fegyptian-auditing-standard-510.html%3Ffbclid%3DIwAR06ghUERT6YInwA_eOVuMwWYz7y gm3Jmgx2S_Qnt0lwTc1JR2eFkiA0ebk&h=AT35-69f--syNSNCxPxjdyJYdh_GWkisQRob7DSUb_kjbEmZrmL98Req303N jSa7ZRY2BrVcHQZUsM90OBDaw4d_t0-M-GKvTXS3p3amrskKkGsjSAdXJ8BBHk4sonktKA&__tn__=-UK-y-R&c[0]=AT0jNF6qyWzgb-G4wHpfWUEufYBZQlb2nQxE6HS9xKXVFvHGwMI2569kulK77NSQ sfiLFj_WrF_hcxTq1qJbwhjafZLGr6AobR1fWJXav0_YfoqjN8 D8r1v4jEigFHMCjFJ-f6iO0g7rYboSwsXA-yb7eTwhnwHrRvOFC9NXETQCoDBtoiBgcWwM3Bm-tnNSg33j8HNNeXr-nUGtxzi3ZkrcjNFbz957h81hJ4v6lNyg-1xK)
18- رقم المعيار (520) : الإجراءات التحليلية .
https://www.th3accountant.com/.../egyptian-auditing... (https://l.facebook.com/l.php?u=https%3A%2F%2Fwww.th3accountant.com%2F2024 %2F03%2Fegyptian-auditing-standard-520.html%3Ffbclid%3DIwAR3GGqEX2oTX6wENe4RvKGCOO7Dd Ffwqq9yYkbc6xApE5BWXVCqxDxa0Cfc&h=AT3KY7aT88kRG0XRcUeViJcJ6QAeTwv1wpBKHcnB1eaKzxIF Cg4aCrYrNqDqpvQrsQbIv6wSxKCJPaDWYO3M9Hwj7N8AIfkatz nt-QXHuUo2DhuQjThizsEecZ8c9MALMA&__tn__=-UK-y-R&c[0]=AT0jNF6qyWzgb-G4wHpfWUEufYBZQlb2nQxE6HS9xKXVFvHGwMI2569kulK77NSQ sfiLFj_WrF_hcxTq1qJbwhjafZLGr6AobR1fWJXav0_YfoqjN8 D8r1v4jEigFHMCjFJ-f6iO0g7rYboSwsXA-yb7eTwhnwHrRvOFC9NXETQCoDBtoiBgcWwM3Bm-tnNSg33j8HNNeXr-nUGtxzi3ZkrcjNFbz957h81hJ4v6lNyg-1xK)
19- رقم المعيار (530) : المراجعة بالعينة ووسائل الاختيار الأخري .
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20- رقم المعيار (540) : مراجعة التقديرات المحاسبية .
https://www.th3accountant.com/.../egyptian-auditing... (https://l.facebook.com/l.php?u=https%3A%2F%2Fwww.th3accountant.com%2F2024 %2F03%2Fegyptian-auditing-standard-540.html%3Ffbclid%3DIwAR1mLXwnwgb0WaD3hb7vkR6FBV1c f-splYMF_82GRrwKWqDkunNixaOTFu4&h=AT13MOI_RErBtqWtDEXPyXHMPGR_nuAceOh3_LO3zSezMjOk OMeKlS0SS7AEVI08elkg3x-tsHhpNA7mpUOKt2mgWJlnv_3MAEeE0XN_fBQ2RcFWcV9_Jq8Tu w8flMdElA&__tn__=-UK-y-R&c[0]=AT0jNF6qyWzgb-G4wHpfWUEufYBZQlb2nQxE6HS9xKXVFvHGwMI2569kulK77NSQ sfiLFj_WrF_hcxTq1qJbwhjafZLGr6AobR1fWJXav0_YfoqjN8 D8r1v4jEigFHMCjFJ-f6iO0g7rYboSwsXA-yb7eTwhnwHrRvOFC9NXETQCoDBtoiBgcWwM3Bm-tnNSg33j8HNNeXr-nUGtxzi3ZkrcjNFbz957h81hJ4v6lNyg-1xK)
21- رقم المعيار (545) : مراجعة قياس القيمة العادلة و الإفصاح عنها .
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22- رقم المعيار (550) : الأطراف ذوي العلاقة .
https://www.th3accountant.com/.../egyptian-auditing... (https://l.facebook.com/l.php?u=https%3A%2F%2Fwww.th3accountant.com%2F2024 %2F03%2Fegyptian-auditing-standard-550.html%3Ffbclid%3DIwAR3GGqEX2oTX6wENe4RvKGCOO7Dd Ffwqq9yYkbc6xApE5BWXVCqxDxa0Cfc&h=AT2CFl6lb-ONFbUasz6hP4Xs38KQ5QHfcUCeg26hSOlfd9bZYeIOrdRq895A loDOTsekD2-JXXVZhm-CIWgRU2j8p_7nt3pmuBHKvmVFku9wiqummQDEtbYy8eJBc9lY1 Q&__tn__=-UK-y-R&c[0]=AT0jNF6qyWzgb-G4wHpfWUEufYBZQlb2nQxE6HS9xKXVFvHGwMI2569kulK77NSQ sfiLFj_WrF_hcxTq1qJbwhjafZLGr6AobR1fWJXav0_YfoqjN8 D8r1v4jEigFHMCjFJ-f6iO0g7rYboSwsXA-yb7eTwhnwHrRvOFC9NXETQCoDBtoiBgcWwM3Bm-tnNSg33j8HNNeXr-nUGtxzi3ZkrcjNFbz957h81hJ4v6lNyg-1xK)
23- رقم المعيار (560) : الأحداث اللاحقة .
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24- رقم المعيار (570) : الاستمرارية .
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25- رقم المعيار (580) : إقرارات الإدارة
https://www.th3accountant.com/.../egyptian-auditing... (https://www.th3accountant.com/2024/03/egyptian-auditing-standard-580.html?fbclid=IwAR1z86fwy92XxEu8k1-59U0uSmQIa3_kkLtaK88BjTVLdyf57pRIIw8Z3S4)
معايير أدلة المراجعة و العمل الميداني (L500)
14- رقم المعيار (500) : أدلة المراجعة .
https://www.th3accountant.com/.../egyptian-auditing... (https://l.facebook.com/l.php?u=https%3A%2F%2Fwww.th3accountant.com%2F2024 %2F03%2Fegyptian-auditing-standard-500.html%3Ffbclid%3DIwAR36dc8B0zfFMigezpuELAgIBwW2 zViNQTTWjIaXzbwcyVknlkeAsPR_kw8&h=AT1yLeEU_zNL6yZWPPypF1aFNbFrEIj1R14vXPadETLWUmjX yWGrJcesIh8B77dh273riddLOT9ywHyTz_nZuqigoXkPMOU-R9_mzJ7TM-V1TXiTNHJwUmuiZn801NEzRg&__tn__=-UK-y-R&c[0]=AT0jNF6qyWzgb-G4wHpfWUEufYBZQlb2nQxE6HS9xKXVFvHGwMI2569kulK77NSQ sfiLFj_WrF_hcxTq1qJbwhjafZLGr6AobR1fWJXav0_YfoqjN8 D8r1v4jEigFHMCjFJ-f6iO0g7rYboSwsXA-yb7eTwhnwHrRvOFC9NXETQCoDBtoiBgcWwM3Bm-tnNSg33j8HNNeXr-nUGtxzi3ZkrcjNFbz957h81hJ4v6lNyg-1xK)
15- رقم المعيار (501) : أدلة المراجعة _ إعتبارات إضافية لبنود معينة .
https://www.th3accountant.com/.../egyptian-auditing... (https://l.facebook.com/l.php?u=https%3A%2F%2Fwww.th3accountant.com%2F2024 %2F03%2Fegyptian-auditing-standard-501.html%3Ffbclid%3DIwAR1mLXwnwgb0WaD3hb7vkR6FBV1c f-splYMF_82GRrwKWqDkunNixaOTFu4&h=AT1qx0yFMSW9z7b-f4IoMCwqP3qxTvnDxdLbUAomkMqxh7j5iCAIfkE7AZiOMKxfYZ JRECzlyZybaN51lth90oT5_DvR0u9vqmpg88eDF6Y12Ineg8Es 1TcriBkKYHuhsg&__tn__=-UK-y-R&c[0]=AT0jNF6qyWzgb-G4wHpfWUEufYBZQlb2nQxE6HS9xKXVFvHGwMI2569kulK77NSQ sfiLFj_WrF_hcxTq1qJbwhjafZLGr6AobR1fWJXav0_YfoqjN8 D8r1v4jEigFHMCjFJ-f6iO0g7rYboSwsXA-yb7eTwhnwHrRvOFC9NXETQCoDBtoiBgcWwM3Bm-tnNSg33j8HNNeXr-nUGtxzi3ZkrcjNFbz957h81hJ4v6lNyg-1xK)
16- رقم المعيار (505) : المصادقات الخارجية .
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17- رقم المعيار (510) : التكليف بالمراجعة لأول مرة أرصدة أول المدة .
https://www.th3accountant.com/.../egyptian-auditing... (https://l.facebook.com/l.php?u=https%3A%2F%2Fwww.th3accountant.com%2F2024 %2F03%2Fegyptian-auditing-standard-510.html%3Ffbclid%3DIwAR06ghUERT6YInwA_eOVuMwWYz7y gm3Jmgx2S_Qnt0lwTc1JR2eFkiA0ebk&h=AT35-69f--syNSNCxPxjdyJYdh_GWkisQRob7DSUb_kjbEmZrmL98Req303N jSa7ZRY2BrVcHQZUsM90OBDaw4d_t0-M-GKvTXS3p3amrskKkGsjSAdXJ8BBHk4sonktKA&__tn__=-UK-y-R&c[0]=AT0jNF6qyWzgb-G4wHpfWUEufYBZQlb2nQxE6HS9xKXVFvHGwMI2569kulK77NSQ sfiLFj_WrF_hcxTq1qJbwhjafZLGr6AobR1fWJXav0_YfoqjN8 D8r1v4jEigFHMCjFJ-f6iO0g7rYboSwsXA-yb7eTwhnwHrRvOFC9NXETQCoDBtoiBgcWwM3Bm-tnNSg33j8HNNeXr-nUGtxzi3ZkrcjNFbz957h81hJ4v6lNyg-1xK)
18- رقم المعيار (520) : الإجراءات التحليلية .
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19- رقم المعيار (530) : المراجعة بالعينة ووسائل الاختيار الأخري .
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20- رقم المعيار (540) : مراجعة التقديرات المحاسبية .
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22- رقم المعيار (550) : الأطراف ذوي العلاقة .
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25- رقم المعيار (580) : إقرارات الإدارة
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