The study was based on descriptive analysis to describe and analyze the . technical and unbiased view. .. ﻋﻤﻠﻴﺔ ﺍﻟﺘﺩﻗﻴﻕ. ٤٤. ﺍﻟﻤﺒﺎﺩﺉ ﺍﻟﻌﻠﻤﻴﺔ ﻟﻠﺘﺩﻗﻴﻕ. ٤٧. ﺍﻟﻌﺭﺽ ﺍﻟﺴﻠﻴﻡ ﻟﻠﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻟﺤﻘﺎﺌﻕ. : ٤٩ .. ﺍﻻﺠﺘﻬﺎﺩ. ،. ﻭﻜﻨﺘﻴﺠﺔ ﻟﺫﻟﻙ ﻓﺈﻥ ﻤﺨﺎﻁﺭ ﻭﺠﻭﺩ ﻤﻌﻠﻭﻤﺎﺕ. ﺠﻭﻫﺭﻴﺔ ﺨﺎﻁﺌﺔ ﻴﻜﻭﻥ ﺃﻜﺒﺭ ﻓﻲ ﺤﺎﻟﺔ ﻭﺠﻭﺩ ﺘﻘﺩﻴﺭﺍﺕ ﻤﺤﺎﺴﺒﻴﺔ .(. ﺠﺭﺒﻭﻉ .. ﻤﻌﺎﻟﺠﺔ ﺍﻹﻁﺎﺭ ﺍﻟﻨﻅﺭﻱ ﻟﻠﺒﺤﺙ ﺇﻟﻲ ﻤﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻨـﺎﺕ ﺍﻟﺜﺎﻨﻭﻴـﺔ.