العوامل المؤثرة على جودة المراجعة من وجهة نظر المراجع الداخلي : دراسة ميدانية تطبيقية ديوان المراجعة القومي

الملخص EN

This paper dealt with the problem of the factors affecting the quality of the audit from the point of view of the internal auditor.

What kind of impact? What is the relative importance of each factor from the point of view of the internal auditor?The aim of the paper is to determine the factors affecting the quality of the audit from the point of view of the internal auditor The most important results: There are significant differences between the opinions of the parties interested in the audit process regarding the quality of the review.

1.

The size and organization of the Audit Office affects the quality of the audit.

2.

There is no specific and agreed upon concept among researchers، academics and professionals of quality audit.

4.

Compliance with quality control standards improves audit quality.

The main focus of the recommendations is to increase the auditor's knowledge of auditing and accounting standards to improve the quality of the audit.

To be aware of the audit team's knowledge of the rules، ethics and professional behavior of the audit team، which positively affects the quality of the review.