أثر تطبيق مراجعة النظير على تقليل مخاطر المراجعة : دراسة ميدانية على مكاتب المراجعة الخارجية بالسودان

الملخص EN

The problem of the study was to identify the impact of peer review in reducing audit risks.

And to demonstrate the effect of peer review in reducing control; risks, and is there an effect of peer review in reducing evidentiary risks.

And to indicate the role of peer review in reducing inherent risks.

The study aimed to identify the nature and objectives of peer review and its role in reducing audit risk, identifying the nature, types and causes of audit risk, examining the relationship between of peer review and reducing control risks.

Examining the role of peer review in reducing evidentiary risks, and identifying the role of peer review in reducing inherent risk.

The study relied on the descriptive analytical approach.

The study reached several results, the most important of which is the use of peer review in reducing control risks and evidentiary risks, the inherent risks.

The external auditor should improve the weaknesses that lead to the inability to protect the property of the facility and raise the efficiency of auditing in the facility.