Small and medium-sized Enterprises(SMEs) are considered one of the main pillars of the economy of any country, whether developed or developing, it represents more than 95% of all companies in all parts of the world, and given the importance of these entities the International Accounting Standards Board has issued an international accounting standard respect to small and medium-sized enterprises in July 2009, where the Council has developed and issued a separate standard with intention to apply

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... o the general purposed financial statements and other financial reports that are prepared within those entities. So, the research aims is to develop a framework for the application effect of the Egyptian Auditing Standards on the auditing of Small and medium -sized Enterprises. And it measures the effects of the application of internal work ‫أثر‬ ‫المنشأت‬ ‫أداء‬ ‫علي‬ ‫المصرية‬ ‫اجعة‬ ‫المر‬ ‫معايير‬ ‫تطبيق‬ ‫الحجم‬ ‫ومتوسطة‬ ‫الصغيرة‬ ‫الروبي‬ ‫إبراهيم‬ ‫شيماء‬ ‫المجلد‬ ‫التاسع‬ ‫العدد‬ ‫ال‬ ‫ثاني‬ -‫الثاني‬ ‫الجزء‬ 8102 ‫أثر‬ ‫المنشأت‬ ‫أداء‬ ‫علي‬ ‫المصرية‬ ‫اجعة‬ ‫المر‬ ‫معايير‬ ‫تطبيق‬ ‫الحجم‬ ‫ومتوسطة‬ ‫الصغيرة‬ ‫الروبي‬ ‫إبراهيم‬ ‫شيماء‬ ‫المجلد‬ ‫التاسع‬ ‫العدد‬ ‫ال‬ ‫ثاني‬ -‫الثاني‬ ‫الجزء‬ 8102 621 ‫أثر‬ ‫المنشأت‬ ‫أداء‬ ‫علي‬ ‫المصرية‬ ‫اجعة‬ ‫المر‬ ‫معايير‬ ‫تطبيق‬ ‫الحجم‬ ‫ومتوسطة‬ ‫الصغيرة‬ ‫الروبي‬ ‫إبراهيم‬ ‫شيماء‬ ‫المجلد‬ ‫التاسع‬ ‫العدد‬ ‫ال‬ ‫ثاني‬ -‫الثاني‬ ‫الجزء‬ 8102 622 ‫الحجم‬ ‫ومتوسطة‬ ‫الصغيرة‬ ‫الروبي‬ ‫إبراهيم‬ ‫شيماء‬ ‫المجلد‬ ‫التاسع‬ ‫العدد‬ ‫ال‬ ‫ثاني‬ -‫الثاني‬ ‫الجزء‬ 8102 632 ‫أثر‬ ‫المنشأت‬ ‫أداء‬ ‫علي‬ ‫المصرية‬ ‫اجعة‬ ‫المر‬ ‫معايير‬ ‫تطبيق‬ ‫الحجم‬ ‫ومتوسطة‬ ‫الصغيرة‬ ‫الروبي‬ ‫إبراهيم‬ ‫شيماء‬ ‫المجلد‬ ‫التاسع‬ ‫العدد‬ ‫ال‬ ‫ثاني‬ -‫الثاني‬ ‫الجزء‬ 8102 633