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14,809,790,010

1,818,613,824 2,590,767,934 2,776,152,148 1,260,365,672 2,501,785,819

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101,118,433,477 89,606,161,406 77,122,045,556 69,178,242,916 25,317,383,005

38% 42% 35% 39% 68%

16,240,811,428 15,416,893,224 13,294,950,426 13,799,527,332 13,877,830,602

868,264,276 1,386,006,262 770,937,903 644,752,166 1,770,688,422

17,109,075,704 16,802,899,486 14,065,888,329 14,444,279,498 15,648,519,024

82,185,125,245 64,532,552,966 60,531,664,715 54,357,376,106 13,778,572,614

400,448,761 475,575,946 857,567,318 683,222,183 277,498,480

82,585,574,006 65,008,128,912 61,389,232,033 55,040,598,289 14,056,071,094

21% 26% 23% 26% (1)111%

15,562,876,083 15,444,540,069 16,361,540,378 15,065,408,720 7,357,868,897

2,039,750,740 2,230,745,117 3,811,990,866 1,636,625,096 2,510,831,867

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1,150,530,964 1,275,884,638 1,498,179,488 2,110,969,672 1,350,769,483

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17,788,653 35,631,116 94,116,118 30,374,204 32,677,576

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651,137,289 528,742,391 386,241,865 286,860,335 186,792,009

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1,722,800,731 1,440,977,372 1,692,063,739 2,160,063,752 1,126,497,017

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45,220,691 26,490,362 15,803,124 8,863,074 10,141,790

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299,511,002 235,717,221 174,656,013 133,964,125 90,992,898

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1,038,900,394 808,474,303 721,472,717 440,652,864 313,739,444

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1,484,361,782 1,214,268,879 1,164,051,448 1,213,377,157 707,470,961

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325,477,120 265,385,417 217,995,494 150,100,102 88,868,343

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267,774,298 233,958,114 176,588,535 157,617,866

114,512,149

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23,565,700

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28,114,995

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126,596,001

78,293,635,020 68,585,083,953 52,098,310,280 48,971,098,040

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46. Robert G. Murdick & others: “ Accounting Information Systems”, Hall Ink, New Jersey, USA, 1978.

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48. Romney, Marshal B. & Steinbart, Paul Iohn: “Accounting Information Systems”, 9th ed, Prentice Hall International Inc, New Jersey, USA,2009.

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51. Scott, B. Jacobson and M.K. Pitman: “Auditors and Earnings Management” 2005. Available From: http://www.nysscpa.org/cpajournal/2005/0802/features/f085002.htm

52. Sikka, Prem: “Financial Crisis And The Silence of The Auditors” Center for Global Accountability, University of Essex, Colchester, 2009.

53. The Institute of Chartered Accountants In Ireland, (ICAI), "Report of the Commission of Inquiry Into the Expectations of Users of Published Financial Statements, Ryan Commission, Dublin, ICAI, 1992.

54. The Institute of Chartered Accountants of Scotland (ICAS), "Auditing Into the Twenty- First Century", (Edinburgh), ICAS, 1993.

55. The Institute of Internal Auditor:"Standard For The Professional Practices of Internal Auditing : Altamonte Spring Florida", www,theiia.org.com,2003.

56. Vaassen E.H.J," Accounting Information System: A managerrial Approach ”, John Wiley & Sons Ltd, England, 2002.

57. Whitten, Jeffrey L & Bentley, Lonin D." Systems Analysis Design Methods ", 6th ed, McGraw-Hill Inc, New York, USA, 2006.

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: 1. http://alphabeta.argaam.com/article/detail/22641 2. http://www.idbe-egypt.com/doc/governance.doc. 3. http://www.nysscpa.org/cpajournal/2005/0802/features/f085002.htm. 4. http://www.oecd.org (Principles of Corporate Governance 2004) 5. http:/www.idbe-egypt.com/doc/governance.doc 6. www.fasb.org/draft/ed_fair_value_measurements.pdf ,2004 7. www.iasb.org 8. www.iasb.org.uk 9. www.oecd.org Organization for Economic Cooperation and

Development (OECD), " Principles of Corporate Governance (Introduction ) , 2004.

10. www.sec.gov/litigation/admin.shtml. 11. 53 .2004:.

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