الفهرس 
الإطـــار العــام للبحــثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aimed to set a proposed framework for activating the role of the Accountability State Authority in auditing the agreements and processes of Public-Private Partnerships in the light of the International Standards of Auditing resulting from the promulgation of Act No. 67 of 2010 on regulating the partnership with the Private Sector in infrastructure projects, services and public utilities in Egypt.
Thus, the theoretical framework of the study has been divided into three chapters. The first chapter tackled the essence of Public-Private Partnership in Egypt, and analyzed the current situation of Public-Private Partnership projects in Egypt. The second chapter dealt with the Accountability State Authority and its role in addressing the problems of auditing the agreements of Public-Private Partnership, and the proposed framework for activating the role of the Accountability State Authority in auditing the agreements and processes of Public-Private Partnership.
In order to complement the proposed research framework, and to achieve its objectives, the researcher conducted a field study to test the research hypotheses which are as follow:
1-The proposed framework for activating the role of the Accountability State Authority in auditing the agreements and processes of Public-Private Partnerships in the light of the International Standards of Auditing is accepted by the respondents.
2-There is a significant relationship between the elements of the proposed framework for activating the role of the Accountability State Authority in auditing the agreements and processes of Public-Private Partnerships in the light of the International Standards of Auditing.
The researcher arrived at a number of conclusions, the most important of which were:
1-There are accounting and control problems that hinder the auditors of the Accountability State Authority in auditing the agreements and processes of Public-Private Partnerships; such as (Problems related to accounting systems and internal control system, problems associated with the auditing profession, and Problems related to managing the agreements of partnership).
2- There are deficiencies in Act No. 67 of 2010 on regulating Public-Private Partnerships due to the lack of the legal authority given to the Accountability State Authority to audit and evaluate the performance of partnership projects and companies.
3-The application of the proposed framework necessitates a number of basic requirements that are represented in: (Developing the accounting and control legislations, developing the internal audit system in the contracting administrative authorities, developing the measurement and performance appraisal system in the contracting administrative authorities, applying the criteria of transparency and disclosure, and qualifying and training of the auditors of the Accountability State Authority).
4-Having the INTOSAI Standard No. 5220 for auditing the Public-Private Partnerships contracts.
5-The field study found the first and second hypotheses valid.