دور التخصص الصناعي للمراجع الخارجي في الحد من مخاطر المراجعة : دراسة ميدانية مكاتب المراجعة

الملخص EN

The problem of the study was that the external auditor’s review of companies from different sectors (banks, companies, hospitals, etc.), without having sufficient knowledge and experience of the nature of the business risks facing him leads to high audit risks, which is negatively reflected in the quality of the audit process and the integrity of professional opinion, for external reference.

The Study aimed to try to reveal the role of the external auditor’s industrial specialization in reducing audit risks.

The Study sample consisted of an intentional sample of (150) samples from external audit offices.

The Study used the descriptive analytical method.

The Study concluded with many results, the most important of which is that the industrial specialization of the external auditor helped reduce the risk of discovery.

The industry specialization of the external auditor helped reduces inevitable risks.

The industrial specialization of the external auditor contributed to reducing control risks.

The Study recommended focusing on modern external audit methods that help reduce audit risks.

The need for the industrial auditor to put in place appropriate measures, to reduce the risk of discovery that can be controlled.

The obligation of the industrial auditor to accurately assess the implicit risks because of its significant impact on the quality of the audit.