ملف المستخدم
صورة الملف الشخصي

نسرين محمد محمود منصور

إرسال رسالة

التخصص: محاسبة وتمويل

الجامعة: جامعة الاسراء

النقاط:

17.5
معامل الإنتاج البحثي

الخبرات العلمية

  • استاذ مساعد ، جامعة الاسراء غزة فلسطين
  • استاذ مساعد ، جامعة القدس المفتوحة ، غزة ، فلسطين

الأبحاث المنشورة

تحديات تبني بيئة المراجعة المستمرة في بيئة الاعمال المعاصرة

المجلة: محلة أفاق علمية

سنة النشر: 2020

تاريخ النشر: 2020-09-30

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Professional Bodies Supervising the Auditing Profession in Palestine: Its Challenges and Developments

المجلة: social and human sciences review

سنة النشر: 2020

تاريخ النشر: 2020-12-30

The Purpose of this study is to provide new insights on developing professional bodies in Palestine and indicate the role played by these bodies through the attemption of formulate local Palestinian auditing standards and analyze the ethics education supervised by it,and then indicate the role played by the affiliate committees of auditing.The study concluded that the professional bodies must develop the work by drafting, renewing and updating local standards and contribute to set specific criteria for entry into the profession in terms of scientific qualification and practical skills and act as direct groups to influence the drafting of laws and policies affecting the profession. The study recommended that the Palestinian legislator should consider the necessity of formulating national auditing standards and give the committees executive powers to take decisions related to the profession.

Auditing Practice Challenges and Obstacles in 21 Century: The Palestinian Experience

المجلة: sciences reviewsocial and human

سنة النشر: 2021

تاريخ النشر: 2021-01-30

This study aimed to show the need of local financial language that was born to meet new challenges in auditing practice and look at obstacles that still at the Palestinian community level a subject of modern discussion. Using the descriptive analytical approach the study shows that the auditing profession practitioners in Palestine are able to experience the accounting diversity phenomenon, reassessing audit strategy should be confirmed by the fully understand of daily business activities, good communication with clients, and the application of ISA's in Palestine is marred by several obstacles. The study recommends that companies have to study carefully the accounting diversity in the local environment and strengthen the overall analysis and review related transactions, and issue local standards for auditing or adopt in principle international standards and apply them compulsively in all companies.

دور الهيئات المهنية الفلسطينية في تطوير استراتيجيات تأهيل مدقق الحسابات "دراسة ميدانية على نقابة المحاسبين والمدققين الفلسطينية"

المجلة: مجلة ابحاث اقتصادية وادارية

سنة النشر: 2021

تاريخ النشر: 2021-07-30

The study aimed to identify the role of Palestinian professional bodies in developing auditor qualification strategies. The descriptive-analytical study has relied on previous studies and reports, analysis of the results of the field study and hypothesis testing using the statistical program (SPSS). Results show that there is an effective role for these bodies in activating the profession ethics and keeping pace with global development, providing them with training programs but not periodically and setting up qualifying exams

المشاكل المستجدة لهيئات التدقيق الفلسطينية في بيئة الأعمال المعاصرة- دراسة نظرية تحليلية

المجلة: Dirassat Journal Economic Issue

سنة النشر: 2021

تاريخ النشر: 2021-01-30

This Study aimed to show the modern problems of the Palestinian audit bodies in the contemporary business environment, by using the analytical approach, and reviewed many previous studies related to the subject. The study found that the law of auditing profession does not address the main matters pertaining to the profession and the revenues received by these bodies are insufficient to practice their work, and so the organizational objectives are not appropriate to the reality of recent changes insulting. Accordingly, the study recommended to the legislative bodies to issue modern laws for the profession that suit contemporary challenges, provide material support to Palestinian audit bodies and establish a supervisory council to insure that the audit functions are effectively implemented.

مدى تأثير معدل دوران المراجع الخارحي على مبدأالاستقلالية

المجلة: دار نور للنشر

سنة النشر: 2020

تاريخ النشر: 2020-01-30

شهدت مهنة المراجعة في الوقت الحاضر مجموعة من الظواهر المعاصرة التي ترجع إلى التغيرات والتطورات في البيئة المحيطة بها، إذ تجلت ظاهرة الزيادة المطردة في حالات تغيير المراجعين بما قد يثير الكثير من الشكوك حول مسألة حياد واستقلال المراجع. لذلك فقد جاءت هذه الدراسة للتعرف على مدى تأثير معدل دوران مراجع الحسابات الخارجي على مبدأ الاستقلالية باستخدام الاستبيان كأسلوب أساس لجمع البيانات من عينة الدراسة والتي بلغت 124 استبانة، .

مهنة تدقيق الحسابات في ظل تأثير فيروس كورونا المستجد على الاقتصاد الفلسطيني

المجلة: مجلة التنظيموالعمل

سنة النشر: 2021

تاريخ النشر: 2021-10-30

This research aims to shed light on the repercussions of auditing profession in light of the latest global developments affecting the whole world economies known as the covid-19 virus, and we used the descriptive method. In the hypothetical environment during the crisis and the changes that will occur on the auditor's report, then we dealt with post-corona scenarios, and present a set of suggestions that we see it increase the chances of achieving the development of auditing profession in light of the impact of corona virus.