الفهرس 
الفصل الأول : الدراسات السابقةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This research aims to study the impact of applying joint audit programs on the services market other than the audit and quality of their performance, and to reach the objective of the study, the research has been divided into several chapters and topics dealing with each without a shortcut or hyperbole which holds the objectives of the research and announces what it is.
The first chapter of this study talks about previous studies in the joint audit. We aim through it to explain what the previous writers shown on the same subject in recognition of their favor first in bringing the topic to the research discussion, and secondly in the questions that we did not find an answer to the questions, which opens the door to do best effort. Finally, talking about previous studies is a distinction to try to make the researcher’s do best effort on this subject as well as to remove the suspicion of literal transmission of the writings of the former without adding a personal scientific glamour that stems from my experience in this research.
The second chapter of the study aims to identify the nature of the joint audit and its origins globally and locally. The joint audit is defined as the performance of the external audit process for the financial statements under review by the participation of two or more independent auditors. Then, the members of the joint audit team undertake jointly planning for the auditing process and division of work between them or their implementation of the tasks agreed upon. The aforementioned is in order to issue a joint audit report that includes the signature of each of them concerning the neutral technical opinion on the financial statements of the client, subject of audit, in light of the division of costs and fees of the audit process between them. In addition, each auditor shall be jointly responsible for the technical opinion provided in the Report.
The chapter also explains the most important requirements (determinants) that the companies must meet when choosing to undertake the joint audit process. It also dealt with the impact of applying the joint audit on of the quality of the audit process.
The third chapter aims to identify the services other than the audit and its effects on the quality of the audit process when performing such services to improve the audit process.
The chapter also explains the impact of applying joint audit programs on the performance of services, other than auditing and its reflection on the quality of the audit process and the effect of this application on the market for services other than auditing.
Finally, the fourth chapter of the study is concerned with identifying the impact of applying joint audit programs on the services market other than the audit and quality of their performance through conducting a field study on a sample consisted of Egyptian accounting and auditing offices. The sample size reached 100 samples, and the data that were collected was based on the distribution of a questionnaire containing a set of questions to answer by a group of accountants and auditors working in these offices. Given the practical nature of the research, the researcher used descriptive analysis of the data in this study.
The descriptive analysis results have pointed out the existence of a significant positive impact from applying of joint audit on the quality of the audit process, services other than audits, and the services market other than audits.
Keywords: Joint Audit-Quality of the auditing process - Services other than auditing - The services market other than auditing.