A Proposed Model to Determine the Auditor’s Responsibility for Auditing Other Information Accompanying the Financial Statements

Abstract

The aims of this research to develop a proposed model to determine the auditor's responsibility for auditing other information accompanying the financial statements, through studying and analyzing professional Standard and Literature review, with regard to the auditor's responsibility for other information accompanying the financial statements. The problem of the research is to find out what the local and international professional Standard have concluded with regard to the auditor's responsibility for other information accompanying to the financial statements. The result shows that the auditor's responsibility for other information accompanying the financial statements in the context of auditing the financial statements is determined in the light of the Egyptian Standard on Auditing (720), and International Standard on Auditing (ISA 720) and its amendments, and that this responsibility in the Egyptian professional environment is still suffering from Insufficiency as a result of not keeping up with the amendments at the international level, and in a context other than auditing the financial statements, the auditor’s responsibility for other information accompanying the financial statements is determined as an professional assurance service, and that responsibility is determined in light of the Egyptian Professional assurance standard (3000) and its international assurance standard (ISA 3000 ) and its modifications.