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  1. #1
    Founder of Acc4Arab
    Sat, 03 Dec 2005 04 PM:25:00
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    (Value-Added Auditing) . ʡ . . . ɡ .

    Value-Adding in the Modern Form of Auditing

    Abstract
    This study aims at exploring the concept of value-added auditing in its forth generation. The significance of this study comes from the importance of providing studies that contributes to the establishment of a clear conception of the concepts, objectives and practicing methodologies of the modern auditing approaches, especially in the absence of the required number of such studies within the auditing literature. To achieve that, the researchers conducted a literature review as well as achieved an understanding of the current status and thus were able to reach a number of definitions and to identify all sorts of factors related to this phenomenon. The results of the study assure the existence of a modern concept of auditing which requires undertaking unconventional auditing procedures that aim at providing additional services to clients in order to improve their performance and assure their satisfaction. Finally, the study is concluded by providing some recommendations, such as stressing that the provision of value-added auditing requires the existence of a more transparent business environment as well as professional firms compliance to continuously develop the capabilities of their professional members of staff allowing them to capture new concepts and methods of their professional practices, and while, on the other hand, the growing demand on such a service requires increasing beneficiary parties awareness of its significant, implementation requirements and additional features as well as assuring that its provision does not affect the auditors independence.
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    (Arthur Anderson) ( 2002 ) 1995 1999 ɡ ɡ (Jeppesen, 1998). (Berardino, 2002).

    (Ernest & Young) (Audit Innovation) 1992 1997 (Ernest & Young, 1994, 1996) ɡ ɡ ɡ (Ernest & Young, 1995).

    ( ) (Chiesa et al., 1996).

    (KPMG) ϡ ʡ ɿ (KPMG) (Jeppesen, 1998).

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    (Deloitte Touche Tohmatsu Audit Approach, DTTAA) ȡ (Smart Audit Support, SAS) ( ) (Deloitte and Touche, 2002). (SAS) ɡ (SAS) ɡ (Deloitte and Touche, 2002):
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    :
    (1425) " : " : ɡ 18 2 (: ҡ 1425).
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    (1428) " : " : ɡ 21 1 (: ҡ 1428/2007).
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    (1424/) " " : ɡ 17 2 115-151 (: ҡ 1424).
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    :
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