أثر مخاطر المراجعة علي جودة تقرير المراجع الخارجي : دراسة ميدانية علي المراجعين الخارجيين في منطقة الجبل الأخضر

الملخص EN

This study aimed to expand knowledge of audit risks and the possibility of their measurement, and to define the quality of the external auditor’s report, and to identify the impact of the quality risks of the external auditor’s report, and to know the reasons for the lack of attention to audit risks.

In order to achieve the goal of the study, (34) forms were received from a total of (40) distributed questionnaires.

The audit profession as a challenge that hinders the advancement of the profession, the necessity of selecting the external auditor with accuracy and utmost efficiency, setting appropriate conditions for the acceptance of workers in legal accounting offices, and the need to restructure the professional performance of the audit process in line with technological developments.