دور المدقق الخارجي في تقييم مخاطر التدقيق في ظل معيار التدقيق الدولي رقم 400

الملخص EN

This studyaims to identify the responsibility of the external auditor in audit risk sassessement, that lead the auditor to make an inappropriate opinion about the financial statements and the extent of theirhonest expression of the accurate financial position of the organization, by eitherrejecting the financial statements despitetheirhonest expression or accepting themdespite the existence of substantial risks, Where the responsibilities of the auditor depend on the audit risksassessement, whetherinherent or control risks, or risks of non-discovery, by identifying and studying the factorsdetermining the risk and assessing the risks throughunder standing the organization'senvironment, evaluating the internal control system, assessing the risks of fundamental errors and responding to themthrough tests of reducing risk sprocedures.