دور المراجع الخارجي في اكتشاف الغش و الأخطاء في التقارير المالية : دراسة ميدانية على بعض مكاتب المراجعة في الجمهورية اليمنية

الملخص EN

The aim of the research is to identify "the role of the external auditor in discovering fraud and errors in financial reports." To achieve this, the researcher relied on the descriptive analytical approach by designing a questionnaire and distributing it to some auditors in the audit offices in the capital, Sana'a.

The statistical analysis program (Spss) was used in analyzing data and testing hypotheses.

The research concluded that there is a correlation between the commitment of external auditors practicing the profession in the Republic of Yemen to audit financial reports in accordance with International Standards on Auditing and to enhance their ability to detect fraud and errors in financial reports, in addition to the fact that the internal control in the enterprise under auditing plays an important role in helping the external auditor to detecting fraud and errors in financial reports.

The researcher recommended that professional organizations should carefully define the responsibilities of external auditors and set rules and controls related to detecting fraud and errors in financial reports.

External auditors should also be qualified and participate in courses and conferences related to auditing standards in general, and in the field of detecting fraud and errors in particular.