AccLinked Forum Audit Standards (ISAs)

ISQM 2 Engagement Quality Review Changed: مراجعة جودة الارتباط

Mohammed Badry
Mohammed Badry
8 Feb 2023 12:29
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Mohammed Badry

Mohammed Badry

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في ضوء التطورات التنظيمية المتسارعة في منطقة الشرق الأوسط وشمال أفريقيا، أصبح الإلمام بهذا الموضوع ضرورة مهنية لا رفاهية. هيئات مثل ZATCA وFTA والجهات التنظيمية الأخرى ترفع سقف توقعاتها باستمرار.

Given the rapidly evolving regulatory landscape across MENA — with ZATCA, FTA, SOCPA, and other regulatory bodies continuously raising compliance expectations — mastery of this area has become a professional necessity. This applies equally to preparers, auditors, and tax advisors operating in the region.

How has your organization adapted to the evolving regulatory requirements related to this topic? What processes or controls have you implemented?

8 Feb 2023 | 12:29
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Shimaa Ahmed Masoud

Shimaa Ahmed Masoud

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From my years in external audit at an international firm, I can confirm this is the gold standard approach. The challenge is always in consistent execution across different business units and jurisdictions.

3 May 2023 | 09:45
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EmanTaher

EmanTaher

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For CPA and CMA candidates reading this forum: this topic appears consistently across multiple exam sections. Make sure you understand both the conceptual framework and the practical application with real examples.

3 May 2023 | 10:27
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Hayatem Ashraf

Hayatem Ashraf

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Technically speaking, the applicable IFRS standard provides clear guidance here. However, practical application requires significant professional judgment that only develops through hands-on experience in the field.

3 May 2023 | 11:57
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YAT Academy

YAT Academy

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I have implemented this approach at three different organizations over my career in the region. The first implementation was the most challenging — by the third time I knew exactly what mistakes to avoid.

3 May 2023 | 12:39
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Mido Moonem

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من خبرتي العملية في مجال المحاسبة والمراجعة، أؤكد أن هذا المنهج هو الأمثل. التحدي الأكبر دائماً يكون في التطبيق الفعلي على أرض الواقع لا في فهم النظرية.

3 May 2023 | 14:16
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Yasmeen Ahmed

Yasmeen Ahmed

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من الناحية التقنية، يجب مراعاة متطلبات المعيار الدولي المعمول به. هل أخذتم بعين الاعتبار تأثير التغييرات الأخيرة على هذا الجانب تحديداً؟

3 May 2023 | 15:29
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Yasmeen Ahmed

Yasmeen Ahmed

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شكراً جزيلاً على هذا الطرح القيّم والمتميز. سأشارك هذا النقاش مع فريقي المالي بالتأكيد لمناقشة إمكانية تطبيقه في سياقنا المؤسسي.

3 May 2023 | 17:10
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