ملخص الدراسة:

Problems of Auditing Provisions, Contingent Assets and Contingent Liabilities in local banks Listed in PEX. (Applied study on certified auditors in Palestine) This study aimed to discover the extent of Problems of Auditing Provisions, Contingent Assets and Contingent Liabilities in local banks Listed in Palestinian Stock Exchange, and the extent of compliance of external auditors with audit procedures required by the International Standard of Auditing no.540 To achieve this goal, a questionnaire was distributed to the study sample which consisted of (60) external auditor's in Gaza and west bank. The results showed that the external auditors comply with the requirements of ISA540 and the auditors don't face significant problem with banks administration when they audit provisions, Contingent Assets and Contingent Liabilities in local banks Listed in Palestinian Stock Exchange, but the problem in the availability of information and that there is no consistent basis of accounting estimates. The researcher recommended that it is necessary to implement audit standard for provisions, contingent asset and contingent liability for Palestinian banks, Bodies responsible and relevant association should make sure the commitment of audit office with the international audit requirement. And the need to hold periodically courses for auditors specializing in international standards.

توثيق المرجعي (APA)

ابو جهل, سعد حسن مصباح (2017). Problems of Auditing Provisions, Contingent Assets and Contingent Liabilities in local banks Listed in PEX. (Applied study on certified auditors in Palestine). الجامعة الإسلامية - غزة. 18436