دور مدخل النسبية في تحسين قدرة هيكل فريق المراجعة

الملخص EN

The audit profession is a social function based on the performance of the auditing service, and this service is an economic commodity based on mutual trust between the profession member and related parties.

Therefore, the auditor ends to achieve the maximum degree of independence and impartiality when performing the work of auditing operations, in order to provide an opinion that reflects the fairness of the published financial statements.

On the other hand, the increasing pressures on the audit profession, and the emergence of many cases of financial collapse have led to the need for assistance means to improve the quality of the audit process, as well as to face the huge technological developments.

Whereas, the auditor uses analytical examination methods when carrying out the process of examining the interim financial statements, and the methods range from descriptive methods to quantitative methods, and this means that any wrong practice of relativity may lead to serious legal consequences.