متطلبات تحسين جودة التدقيق وتفعيل الرقابة عليها في شركات أو مكاتب التدقيق وفق المعيار الدولي للتدقيق 220

الملخص EN

The objective of this study is to highlight the most basic requirements of how to improve the quality of audit and to reach the required level and control the quality of audit work; the study aims to identify the most important factors affecting the quality of audit.

we relied on the descriptive analytical approach during the study.

we conclude that improving audit quality and activating supervision requires strengthening the intellectual independence of the auditor (both mental), virtual and actual, reinforcement the scientific and practical qualification that helps the external auditor to maintain his independence and adherence to professional principles and standards, and the adoption of the quality control manual in the company or the audit office, which allows to perform the audit function as contained in this manual and the adoption of standards for audit quality control, achieve the objectives of the audit process and improve its level and development.