تأثير التخصص القطاعي للمراجع البديل على مخاطر المراجعة في ظل إلزامية التغيير الدوري للمراجع الخارجي

الملخص EN

The study aims to examine the effect of the sectoral specialisation of the alternative auditor on the audit risk in light of the mandatory periodic change of the external auditor.

to achieve this goal, a descriptive-analytical approach was applied and a questionnaire was used to collect data from the study sample, which consisted of the auditors in the Libyan audit bureau and auditors in audit firms.

the results indicate that there is a significant impact of the sectoral specialization of the alternative auditor on evaluating natural risk.

also, they indicate that there is a significant impact of the sectoral specialisation of the alternative auditor on assessing the risk of control.

in addition, they showed that there is a significant impact of the sectoral specialisation of the alternative auditor on estimating the risk of discovery through better planning of the audit process.