The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did not include the existence of detailed procedures to verify the integrity of the estimates of technical allocations as well as to verify that the company complies with the laws and instructions in this regard and thus reflected on the entire audit process and expressing an incorrect opinion towards the financial statements The research also reached many recommendations, the most important of which is the need for detailed procedures by the auditor to verify the integrity of the estimates of technical provisions There are no distortions in those estimates.
Form that is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity : applied research
Technical Reserves
International Standards on Auditing
Audit Rrocedures
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Financial investment strategies – Conceptual Framework
/ استراتيجيات الاستثمار المالي- الاستراتيجيات الخاملة او الساكنة- الاستراتيجيات النشطة
financial investment strategies- passive strategies- active strategies
The investor needs to a clear strategy for the purpose of access to the financial market, that is, has a plan to increase The share of the profits thinking entrepreneur and new, and highlights the importance of this in that it sets for the investor when it goes to the market, and when it comes out of it, and at what price to buy or sell the stock, and what is the the amount of money it starts. Fortunately, he does not need to invent his own investment strategy, because over the years the development of effective methods of buying and selling, and once you understand how to work these methods investor can choose the most appropriate methods and adapted image that fit his style investment .
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Publication Date
Mon Apr 15 2024
Journal Name
Nibal