Amer Ibrahim - - External audit and audit
Egyptian Auditing Standard No. (240) – Auditor’s Responsibilities Regarding Fraud in the Audit of Financial Statements (New Edition)
Egyptian Auditing Standard No. (240) – Auditor’s Responsibilities Regarding Fraud in the Audit of Financial Statements (New Edition)
Amer Ibrahim - - External audit and audit
Egyptian Auditing Standard No. (230) – Audit Documentation: Between the Old and the New Version
Egyptian Auditing Standard No. (230) – Audit Documentation: Between the Old and the New Version
Amer Ibrahim - - External audit and audit
The Development in Egyptian Auditing Standard No. (220) – Towards Comprehensive Quality Management
The new version of Egyptian Auditing Standard No. (220), issued in October 2025, represents a significant shift in the philosophy of organizing quality in audit engagements. It moves from the traditional concept of quality control to a broader quality management approach, in line with global developments in the auditing profession. The key aspects of this development are as follows:
Amer Ibrahim - - External audit and audit
Article for Publication: Egyptian Auditing Standard No. (210) – New Edition October 2025
The Egyptian Auditing Standard (EAS) No. 210, “Agreeing the Terms of Audit Engagements,” represents a cornerstone in regulating the professional relationship between the auditor and the client. It establishes the contractual framework governing the audit engagement before the audit process begins. With the updates issued in October 2025, the standard has undergone significant transformations reflecting a broader orientation toward enhancing audit quality and professional governance, in line with modern international trends.