التحديات التي تواجه مدققي الحسابات في فلسطين عند القياس بالقيمة العادلة: دراسة ميدانية للضفة الغربية

Abstract

This study aims to identify the most important challenges that face auditors in measuring fair value (FVMs) from three dimensions. First;, Identify the most critical challenges for auditors, second; Disclose the effect of inherited audit risks on fair value estimates. Finally, discussing the reliability of the audit evidence related to fair value and to emphasize that the disclosed and recognized fair values are guiding values. The field study was applied to a sample of external auditors in the West Bank - Palestine. The researcher used the descriptive analytical method in the field side, in addition to using the inductive method to test the study hypothesis. The results show that the biggest challenge that faces the auditor in auditing fair value estimation is the lack of access to the latest amendments of the International Accounting Standards for the fair value accounting estimations. The results also confirm the impact of the audit risks on fair value estimates and their measurement at higher rates in many cases (absence of active markets, significant distortions, differences in fair value measurement, and lack of specialized experts). In addition, the study show that there is lack of audit evidence of reliability. Key words: Fair value, Audit evidence, reliability, Inherent Risks, Palestine