مسببات مخاطر المراجعة الخارجية و عوامل تدنيتها

الملخص EN

This study aims to highlight the subject of audit risks, and how the external auditor can contribute to reduce and minimize their impact, while performing the audit mission.

The given research paper deals with the audit deffiniton, then Its risks, beside its saurces, composition and how it is measured according to the bulletin form of the auditing standards N° (47), beside SHAWKI modele.

Finally, the paper concluded with the necissity of understanding the risks of audit and the surrounding factors, related to it, also the way dealing with.

The study in It's practical side, proved that the suggested SHAWKI model has a great impact in decreasing the audit risk.

It is cosidered more efficient than the above mentioned model by publishing audit standards (47).