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بسم الله الرحمن الرحيم
اهلا وسهلا بكم فى العدد الثامن من مجله المراجع المصرى وان شاء الله تحوز على اعجابكم وتقديركم وفى انتظار ارائكم واقتراحاتكم على صفحه المراجع المصرى على الفيس بوك والرابط هوه
موضوعنا الاول لهذا اليوم كما تعودنا فى القسم الاول عن أولا:مبادئ المراجعه
والموضوع هو
اهداف المراجعه
ونتكلم فيه عن ماهى الاهداف وماهى الطوائف المختلفه التى تخدمها مهنه المراجعه
ثانيا:قسم معايير المراجعه
والموضوع هو:
الهدف من عملية مراجعة القوائم المالية و المبادئ العامة التي تحكمها
يهدف هذا المعيار الى وضع معايير وتوفير ارشادات بشأن اهداف عمليه مراجعه القوائم الماليه والمبادئ العامه التى تحكمها كما يصف ايضا مسئوليه الاداره عن اعداد وعرض القوائم الماليه وتحديد اطار اعداد التقارير الماليه الذى سيستخدم فى اعداد القوائم الماليه المشار اليه فى معايير المراجعه المصريه بأطار اعداد التقارير الماليه المطبق

ثالثا:قسم المراجعه الداخليه
والموضوع هو
مقومات نظام الرقابة الداخلية
تعتبر الرقابة الداخلية من أهم العناصر التي يعتمد عليها المراجع عند قيامة بعملية المراجعة , حيث نجد أن المعيار الثاني من معايير العمل الميداني قد نص على ضرورتها لعملية المراجعة , فالخطوة الأولى لعمل المراجع هي دراسة نظم الرقابة الداخلية المطبقة فى الشركة المراد مراجعة حساباتها
رابعا:قسم المراجعه الخارجيه
والموضوع هوه
اسس جمع وتقييم ادله الاثبات للمراجع الخارجى
أدلة الإثبات هي عبارة عن المعلومات التي يستخدمها المراجع للحكم على مدى صحة البيانات الواردة في القوائم المالية مما يمكنه من إبداء الرأي المناسب فيها



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