أثر كفاية و حجية أدلة الإثبات في مخاطر التدقيق : بحث استطلاعي لآراء عينة من مراقبي الحسابات في العراق

الملخص EN

The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements.

According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives.

This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks.

The research contains some conclusions and recommendations