ماهية المراجعة

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11 أبريل 2021

+حجم الخط-

تعرف المراجعة بأنها عملية منظمة تقوم على مجموعة من المفاهيم والمبادئ والأسس المتعارف عليها والمقبولة بغرض فحص الأنشطة والعمليات المالية والإدارية للمنشأة ما خلال فترة زمنية معينة بهدف تقييم الأداء المالي والإداري للمنشأة والكشف عن الاخطاء ومعالجتها محاسبيا ورفع تقرير يوضح صحة القوائم المالية والمركز المالي للمنشأة إلى الملاك والمستخدمين لتلك القوآئم,حيث تنقسم المراجعة إلى قسمين هما المراجعة الداخلية والمراجعة الخارجية وسفوف نتطرق لشرح وتوضيح ذلك في مقالة مستقلة لكل منهما.

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