مسؤولية المراجع الخارجي في الحد من تأثير مخاطر المعاينة الإحصائية على عملية التدقيق

الملخص EN

This study aimed to investigate the responsibility of the external auditor in reducing the impact of statistical sampling risk to the audit process by recognizing the great need for a method of statistical sampling and the use of plans in the field of auditing, as well as risks resulting from the use of statistical sampling method and how the auditor faces risks encountered about the use of the method of statistical sampling in the audit process.

The study concluded that the use of statistical sampling method can be pre-estimate of the size of the sample on an objective basis and should the external auditor Statistical sampling applied properly and to be fully informed statistical terms to mitigate audit risk in the audit process.