الخطوات الصحيحة لعملية المراجعة و دورها في تغيير المراجع و أثر ذلك على جودة المراجعة

الملخص EN

This study aims to identify the correct steps taken by the external auditor in implementing the review process and their impact on the audit quality.

To achieve the aim of the study, a questionnaire was designed and distributed to workers in Yemeni banks.The study found a significance relationship between the mandatory rotation of external auditors and the quality of the audit, from the point of view of respondents in banks operating in Yemen.