the US GAAP, with an average score of 3, but more than 4 per cent of them disagreed.
The results of One-Way ANOVA test which is shown in Tables V-VIII indicate that
there was a statistically significant difference between the mean of the three groups”
assessments of the four criteria of the preparation of the corporate financial reports
(see Appendix 1, Tables AI-III) except that their answers about the corporate financial
reports are prepared in accordance with IASs as shown in Table VI.
The importance of accounting sources for external auditors. To examine further the
above objectives the three sample groups (SRA and STA) were provided with a list of
some of the accounting sources (see Tables IX-XII) which auditors use when they audit
corporate financial reports and make their professional opinion about those financial
reports. They were asked to indicate their assessment of the level of their agreement/
disagreement of the importance of accounting sources for external auditors when they
audit company’s financial reports utilizing a standard Likert scale (“from not
important at all, to very important”). The findings in Table IX reveal that 53 per cent of
the respondents thought that IASs are important and very important as accounting
sources when auditors audit company’s financial reports, with an average score of 3.1,
whereas 47 per cent believed that they are not important.
Statistical analysis of t-test also show that there was a significant difference
among the two groups’ perceptions of this statements (p ¼ 0.035 which is o 0.05) (see
the US GAAP, with an average score of 3, but more than 4 per cent of them disagreed.The results of One-Way ANOVA test which is shown in Tables V-VIII indicate thatthere was a statistically significant difference between the mean of the three groups”assessments of the four criteria of the preparation of the corporate financial reports(see Appendix 1, Tables AI-III) except that their answers about the corporate financialreports are prepared in accordance with IASs as shown in Table VI.The importance of accounting sources for external auditors. To examine further theabove objectives the three sample groups (SRA and STA) were provided with a list ofsome of the accounting sources (see Tables IX-XII) which auditors use when they auditcorporate financial reports and make their professional opinion about those financialreports. They were asked to indicate their assessment of the level of their agreement/disagreement of the importance of accounting sources for external auditors when theyaudit company’s financial reports utilizing a standard Likert scale (“from notimportant at all, to very important”). The findings in Table IX reveal that 53 per cent ofthe respondents thought that IASs are important and very important as accountingsources when auditors audit company’s financial reports, with an average score of 3.1,whereas 47 per cent believed that they are not important.Statistical analysis of t-test also show that there was a significant differenceamong the two groups’ perceptions of this statements (p ¼ 0.035 which is o 0.05) (see
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