الفهرس 
المقدمةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This research aims to produce a prospective approach for auditing financial right of securitization processes. This approach enhances an auditor to be more effective in terms of auditing theses processes. To recognize the major indicators of this approach, this study employed an exploratory study applied on 145 auditors that work in the leader accounting & auditing offices and Central Auditing Organization (CAO) in Egypt. Taking into consideration both the relative international and Egyptian standards of accounting & auditing, the study proposed this approach. It consists of major indicators: identifying the auditing securitization processes’ objectives, sitting a plan for auditing these processes, investigating securitization processes, evaluating the findings, and finally, reporting auditing securitization processes in a separate report or involved in the financial statements.