عرض العناصر حسب علامة : مدققي الحسابات
الإثنين, 04 يوليو 2022 11:15
مجلس الشورى البحريني يوافق على مرسوم مدققي الحسابات
وافق مجلس الشورى في جلسته أمس برئاسة علي بن صالح الصالح رئيس المجلس على المرسوم بقانون بشأن مدققي الحسابات الخارجيين، والذي يهدف إلى النهوض بالمهن المحاسبية وتشجيع البحرينيين المؤهلين للالتحاق بهذه المهنة، فضلاً عن توفير نظام شفاف للترخيص لمكاتب تدقيق الحسابات.
نشر في
قوانين و تشريعات
الإثنين, 27 يونيو 2022 08:59
Ph.D: Does Qualified Auditor Opinion Moderate the Relationship between Book Tax Differences and Firm Value
Purpose: This paper aims to examine the effect of qualified auditor opinion on the relationship between Book-Tax Differences (BTDs) and firm value in Egypt.
نشر في
رسائل ماجستير و دكتوراة
موسومة تحت
الثلاثاء, 21 يونيو 2022 13:08
9 تعديلات على قانون مدققي الحسابات في الإمارات
أعلنت وزارة الاقتصاد عن 9 تعديلات جديدة على اللائحة التنفيذية المحدثة لقانون مهنة مدققي الحسابات في الدولة، والتي ستدخل حيز التنفيذ في يوم 13 سبتمبر/أيلول من العام الجاري.
نشر في
قوانين و تشريعات
موسومة تحت
الثلاثاء, 24 مايو 2022 12:39
رسالة ماجستير: مدى التزام مؤسسة المدن الصناعية الأردنية بتطبيق المعايير الدولية للتقارير المالية
هدفت هذه الدراسة إلى التعرف على مفهوم معايير المحاسبة والإبلاغ المالي الدولية وتفسيراتها ونطاق تطبيقها ومدى التزام وتقيد مؤسسة المدن الصناعية الأردنية ذات الاستقلال المالي والإداري بتطبيقها عند إعداد التقارير المالية وكيفية إجراءات التطبيق من حيث (القياس، والاعتراف، والعرض، والإفصاح).
معلومات إضافية
- البلد الأردن
نشر في
رسائل ماجستير و دكتوراة
الأربعاء, 08 سبتمبر 2021 11:54
دراسة ماجستير: دور المدقق الخارجي في التكليف الضريبي في سوريا
يعتبر الإصلاح الضريبي في سوريا من أهم ما تسعى إليه وزارة المالية ويتمحور هذا الإصلاح حول عدد من النقاط أهمها التقليل من التراكمات الضريبية والوصول إلى علاقة جيدة بالمكلفين وتحديد الضريبة بشكل عادل ولا شك في أن تقدير الربح الخاضع للضريبة هو من أعقد جوانب العمل الضريبي لأن الوصول إلى التقدير حقيقي لوعاء الضريبة يعد شرطاً لازما لتحقيق مصلحة كل من المكلف والإدارة الضريبية ولتحقيق ذلك فإن التشريعات الحديثة أولت المدقق الخارجي مسؤولية إعداد واعتماد البيان الضريبي
نشر في
رسائل ماجستير و دكتوراة
الأربعاء, 08 سبتمبر 2021 12:01
دراسة ماجستير: أثر إلتزام المدقق الخارجي الأردني بالإجراءات التحليلية في الحد من ممارسات المحاسبة الإبداعية
أصبح الدور المفترض لمهنة المحاسبة والتدقيق محل شك لما شهدته العديد من الدول خاصة الولايات المتحدة الأمريكية من إنهيار العديد من الشركات الكبرى، وترجع معظم الدراسات الإنهيارات المفاجئة لهذه الشركات إلى ممارسة إدارتها أساليب معقدة لتغيير القوائم المالية مما ه عليه لتصبح بالصورة التي يرغبها معدو هذه القوائم، وهو ما يطلق عليه المحاسبة الإبداعية
نشر في
رسائل ماجستير و دكتوراة
الأحد, 12 يونيو 2022 09:30
ما المقصود بالرقابة المرئية و الفرق بينها و بين الرقابة الغير مرئية ؟
ما المقصود بالرقابة المرئية و الفرق بينها و بين الرقابة الغير مرئية ؟
نشر في
موضوعات متنوعة
الثلاثاء, 28 يناير 2020 10:57
نظام مزاولة مهنة المحاسبة القانونية في الأردن
نظام مزاولة مهنة المحاسبة القانونية رقم 7 لسنة 2006
نشر في
قوانين و تشريعات
موسومة تحت
الأحد, 26 يناير 2020 09:31
قانون مزاولة مهنة مدققي الحسابات في البحرين
شروط ممارسة مهنة مدققي الحسابات
نشر في
قوانين و تشريعات
موسومة تحت
الخميس, 17 أكتوبر 2019 10:36
المشورة المهنية: المحاسبة مقابل المراجعة
المشورة المهنية: المحاسبة مقابل المراجعة
معلومات إضافية
-
المحتوى بالإنجليزية
Career Advice: Accounting vs. Auditing
Accounting vs. Auditing: An Overview
Accountants and auditors work with a business' financial statements and ensure they are accurate, up-to-date, and in compliance with various regulatory standards. Accountants prepare these financial statements, which include the balance sheet, income statement, and statement of cash flows.
Beyond this, there are myriad additional duties that an accountant might perform, such as bookkeeping, tracking expenses and revenues, forecasting future profits and cash flows, and tax preparation. An accountant could be a dedicated employee of a company or work for a third party hired by businesses to manage its books and prepare its taxes.
KEY TAKEAWAYS
Financial careers for those with math savvy and a love for numbers may include either accounting or auditing.
Accountants are responsible for preparing financial documents, monitoring day-to-day bookkeeping for a firm's operations, and/or preparing and filing tax forms.
Auditors verify the accuracy of financial statements and tax filings and may search for clues as to why some figures don't quite add up.
Accounting
An accountant is a common career choice for those with an analytical mindset and a desire to work with business or personal financial data. An accountant primarily provides in-depth analysis and accurate reporting on financial records, most often completed as a supporting role to a chief financial officer (CFO) or a company's finance department. Accountants also work directly with individuals to review financial records for tax filing for individuals or businesses. An individual trained as an accountant has the opportunity to work in a small, medium, or large company in either the public or private sector, as an independent in his own firm, or as a consultant or contractor to companies or nonprofit organizations.
Accountants are interested in specific and exacting details, day-to-day operations, financial accuracy, and taxes. For example, an accountant describes the present reality of a company or an individual's finances.
Credentials are extremely important to accountants and financial analysts. Entry-level accounting jobs may require a recognized professional title, but advancement certainly depends on it. Pursuing a degree in accounting is the most obvious undergraduate course of action for a future accountant.
Each career choice has one dominant professional certification. For accountants, it is the title of Certified Public Accountant (CPA), which is bestowed by the Uniform Certified Public Accountant Examination and established by the American Institute of Certified Public Accountants. This is probably the most widely known and recognized professional designation in the financial industry.
Auditing
Auditors come in behind accountants and verify the work they do. They examine the financial statements prepared by accountants and ensure they represent the company's financial position accurately. Auditors verify that these financial statements, particularly the ones of public companies that are required to be released annually, are assembled in accordance with generally accepted accounting principles (GAAP).
Like accountants, an auditor can work internally for a specific company or for a third party, such as a public accounting firm, to audit various businesses. Additionally, many auditors are employed by government and regulatory bodies, most notably the Internal Revenue Service (IRS).
Key Differences
Accounting and auditing draw from the same talent pool and, for the most part, require similar skill sets. However, subtle differences exist. Accounting requires a person who is more detail-oriented and focused. Small mistakes can cost millions, particularly for large companies dealing with massive sums of money. As an accountant, it reflects poorly on you when an auditor comes in behind you and discovers errors. Auditors must value attention to detail, but they also need strong investigative skills.
In addition to capturing honest mistakes, a good auditor is called upon to detect subterfuge, fraud, and intentional misstatements. The companies that perpetrate such chicanery are generally good at hiding it, which is why preternatural detective skills are so valuable for an auditor.
Education
Expect to complete at least a bachelor's degree to put yourself in an auspicious position to succeed in accounting or auditing. While neither career imposes across-the-board educational standards, and both professions employ successful people who did not graduate college, these people are the exception, not the rule.
Most high-level accountants and auditors, at some point, take and pass the Certified Public Accountant (CPA) exam. To do so requires 150 hours of postsecondary education, which is more than a bachelor's degree and almost enough to obtain a master's degree. The Big Four accounting firms—PricewaterhouseCoopers, Ernst & Young, Deloitte, and KPMG—for whom many recent graduates in accounting want to work, generally prefer their new hires to have passed the exam already or, at minimum, be eligible to sit for it.
Skills
Accountants and auditors must be good with numbers. This does not mean a working knowledge of multidimensional calculus is necessary, since calculators and spreadsheets do most of the heavy lifting where math is concerned. Professionals in both careers, however, need to be quick and confident with quantitative analysis. Those who get confused easily when working with numbers, and who make constant mistakes, are going to find both careers frustrating.
The accounting world has long been pigeonholed as a haven for nerds and introverts who prefer the company of numbers to people, but this stereotype is outdated and inaccurate. Under the broad umbrella of accounting are many fields, such as management consulting, that require dynamic, extroverted individuals who can establish rapport with C-suite employees and give confident presentations to boards of directors.
Moreover, accountants and auditors often work in teams to conduct such duties as preparing and reviewing financial statements, tallying inventory, and forecasting future sales. The hackneyed image of the geeky accountant squirreled away in a corner cubicle, hiding behind a thick set of glasses and a computer screen, in no way accurately reflects the profession as it exists today.
Starting Salary
The salary range for new accountants and auditors is broad. Where you fall on this continuum depends on several factors, such as education, geographic area, and size of employer. The Big Four firms set the salary benchmarks for the profession, and as of 2017, their salary range for new accounting associates is between $40,000 and $68,000 depending on the factors listed above.
A job with a smaller public firm or an industry accounting position might pay within this range, or it might pay more or less. Also, keep in mind that accounting and auditing starting salaries are highly negotiable; if you have multiple offers on the table, this can be used as leverage to get a higher salary from your chosen employer.
Job Outlook
The government lumps accountants and auditors together when forecasting career growth, with the forecast looking strong. According to the U.S. Bureau of Labor Statistics' (BLS) Occupational Outlook Handbook, there is an expected 10% growth rate for accountants and auditors between 2016 and 2026. This compares to an average growth rate for all occupations of 7%.
Job growth in the accounting field closely correlates to the health of the economy as a whole. Stronger-than-expected economic growth could push the numbers for accounting upward, while a deep recession or prolonged period of stagnation might squelch the demand for accountants in the coming years.
Which One to Choose
For a recent grad or young professional who is ambitious, detail-oriented, and quantitatively inclined, it is difficult to go wrong with either accounting or auditing. Subtle distinctions in your interests and personality type will likely determine which career path will ultimately be more satisfying. If creating things from piles of raw numerical data sounds like a fun way to spend a day, lean toward accounting. If, on the other hand, taking someone else's creation and picking it apart looking for errors and inconsistencies sounds more exciting, a career in auditing can give you what you desire.
It is also worth noting that both career paths offer strong income potential, above-average job security, and plenty of upward mobility. As for which one can lead to a more successful and satisfying career, that depends largely on specific goals, personality, and skill set.
نشر في
محاسبة و مراجعة
موسومة تحت