مسؤولية المراجع الخارجي اتجاه اكتشاف و تقييم الغش و الأخطاء الجوهرية للحد من تأثير مخاطرها على مصداقية القوائم المالية

الملخص EN

This study shows the responsibility of the external auditor to detect and evaluate fraud and material errors to limit the impact of their risks on the credibility of the financial statements through identifying indicators of fraud and error at the level of the financial statements and their fields of activity and the risks of fraud and illegal connections at the level of these statements.

The study concluded that the exercise of professional qualifications by the auditor adequately helps to detect fraud and illegal behavior.

In assessing risk, the auditor should take into account the characteristics of the management and its tendency to manipulate, operational characteristics and financial stability