مجلة إقتصاد المال والأعمال
Volume 11, Numéro 1, Pages 1049-1060
2026-05-31
The Impact Of External Audit Quality On Mitigating Fair Value Measurement Risks Of Assets
Authors : Ad Nour Eddine . Ben Messaoud Abdallah Kamel .
Abstract
This study investigates the impact of external audit quality procedures on mitigating inherent risks associated with Fair Value measurement, specifically regarding Level 3 assets under IFRS 13. Adopting a descriptive-analytical approach, the research utilized a multiple regression model to test compliance with ISA 540, reliance on experts, and professional skepticism. The empirical results revealed a significant contrast. Statistical analysis showed no significance for "procedural compliance or reliance on experts in improving quality, indicating the insufficiency of a Checklist Approach. Conversely, Professional Skepticism proved to be the decisive factor in mitigating measurement risks. The study concludes that auditing complex estimates requires shifting from superficial documentary compliance to activating a critical mindset to effectively challenge management assumptions.
Keywords
Fair Value Measurement; Professional Skepticism; ISA 540 (Revised); Audit Quality; Estimation Uncertainty.
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