Amer Ibrahim

Member of the Board of Directors for Auditing

our team - Amer Ibrahim

who is he?

Amer Ibrahim More than 22 years of experience in auditing work and worked in many Gulf countries, through which he applied the highest standards of business quality in auditing work for many different sectors, especially the contracting and the medical sector. However, Amer added to it the Arab culture in contracting management from the bifurcation of types of discounts, insurances, etc., Amer holds a Bachelor of Commerce from Cairo University in 1997.

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Articles by Amer Ibrahim

Videos by Amer Ibrahim

Evidence of evidence in the external audit

The concept and characteristics of the evidence and the technical methods of assembling them

The concept of materiality in the planning stage of the review process, part one

Determining the relative importance in the planning process for the external audit process is considered as one of the most important pillars for the success of this process and for the auditor to express a sound opinion on the financial statements

The concept of materiality in the planning stage of the review process, part two

Determining the relative importance in the planning process for the external audit process is considered as one of the most important pillars for the success of this process and for the auditor to express a sound opinion on the financial statements

The effect of risk and materiality on the size of the documentary sample

The selection of the documentary sample in the audit is of importance to the auditor due to its impact on the volume of effort expended to express an opinion on the financial statements in light of the identification of audit risks and relative importance.

Item revision notes in the External Auditor's worksheet

The observations mentioned by the external auditor in the item review worksheet reflect the auditor’s opinion on the validity of this item and the resulting review notes on it and the extent of the importance of these observations in forming the final opinion and the auditor’s report in general

Identifying Risks in the Planning Phase of the Review - Part 1

The importance of planning the audit process is to reach sufficient assurance about the financial statements at the lowest possible cost and to avoid misunderstanding with the client

Identifying Risks in the Planning Phase of the Review - Part 2

The risk in the external audit..is the degree of uncertainty of the auditor about the fairness of the financial statements when carrying out the audit process..or in other words, the possibility of expressing an incorrect opinion on the audited financial statements, due to the auditor’s failure to discover material errors that may It is on those lists that he expresses his opinion

Risk Matrix in External Audit

Determining the degree of risk in the audit process would enable the external auditor to perform his role with the highest efficiency, at the lowest possible cost, and in the shortest time

External Auditor Working Paper

The concept of the working paper in the work of the external audit is that it is the tool that reflects the extent of the auditor’s commitment to exercise professional care in verifying the validity of the financial item subject of the audit process … and clarifying the executive procedures that he carried out and the evaluation reached The validity of the item in order to form the final opinion on the financial statements as a whole.

Examples of Operational Procedures in the External Auditor's Working Paper

The external auditor’s worksheet includes many detailed procedures to reach the final opinion on the item’s share – these procedures depend mainly on good planning for the audit process and identifying high-risk items to focus on – with the need for a large degree of experience with the auditor to carry out these procedures properly.

Planning the review process and evaluating the results

The planning stage is considered one of the most important stages affecting the achievement of the objectives of the external audit process and reaching a sound report on the results of the audit process

General framework of the external review process

The external audit is the main tool in judging the correctness of the financial statements of the enterprise to preserve the rights of partners and shareholders.

Evaluate the results of the review process

Evaluating the results of the audit process.. It is the last stage of the external audit process, which reflects the opinion of the external auditor on the financial statements, through which a letter is sent to the management of the facility with the result of the audit process and what the auditor’s opinion has reached.