تطبيق التدقيق المبني على المخاطر في ظل الالتزام بأخلاقيات المهنة كأحد مقومات نجاح مهمة المدقق الخارجي

الملخص EN

This research attempts to highlight how risk-based auditing in the context of the commitment to ethics contributes to the success of the external audit process, by relying on auditing services based on the independence of the auditor and his professional competence and other ethics of the profession in addition to commitment to risk-based audit approach in order to minimize audit risk.