تحليل العلاقة بين مخاطر المراجعة و الأهمية النسبية و أثرها على تخطيط و تنفيذ عملية المراجعة

الملخص EN

The research aimed mainly to scientific rooting through identifying the relationship between the audit and the relative importance of risk analysis and its impact on the planning and implementation of the review process in the external audit operating in the Gaza Strip offices.

To answer research questions and test hypotheses, the researcher relied on the descriptive and analytical approach to identify and clarify the theoretical side, and analyzing the results of the field study, the research community consists of all external audit operating in the Gaza Strip, offices and totaling (36) Office of the recipients of an auditor certified practitioner of Auditors Palestinian Certified Public Accountants Association, which consists of 72 references, and due to the small size of the community, the researcher used comprehensive inventory of the community, which consists of all auditors working offices external audit totaling (72) References (by number two references for each office review).

The study concluded to the following findings: 1.

that there is a trace of the audit risk and materiality in planning and implementing the review process.

2.

that there is a significant impact of the relative importance to the planning and implementation of the review process.

3.

that there is the role of the relative importance in overcoming the problems that result from risk review process.

The study also recommended the need to determine the relative importance and the time frame accurately to perform the review process, also the references must prove in his report the risks that he found and discovered, their causes and their treatments.