أثر قياس و تقدير مخاطر المراجعة على جودة تقرير المراجع الخارجي-من وجهة نظر المراجعين : دراسة حالة ولاية الخرطوم

الملخص EN

This study discussed the impact of measurement of auditing risks on the quality of external auditor report.

The Study aimed to identify the risks of auditing, the possibility of measuring it and the effects of measurement of auditing risks on the quality of ex- ternal auditor report.The problem of the study can be represented in the following question: What is the impact of measurement and auditing risks rating on the quality of external auditor report?.The researcher adopted historical deductive.

Inductive and analytical descriptive meth- ods to conduct the Study.The Study findings are, there is no short- comings in the methods used for finding out auditing risks and how to assesst it.

Auditing risks are considered as one of the ob- stacles that minimize the quality in auditing report.

Auditing of- fices care of risks measurement results in implementing auditing process.

Measurement of auditing risks support the importance of the quality of external auditor report.

The Study recommends the following: Need for commitment of external auditor to mea- sure, rate and assessing auditing risks continuously.

In making accurate rate and estimation of measurement and risks of audit- ing.

Ongoing training and quality of external auditor report.