منهجية التدقيق في ظل معايير التدقيق الدولية

الملخص EN

The aim of this study is to show the importance of relying on international auditing standards during the audit Operation, It was found that the International Standards on Auditing give a great attention to fieldwork and report preparation standards It has set a standard for each of them, in addition to addressing them in other standards, in an effort by the International Federation to standardize field work procedures and reduce disparities in professional practice by members of the profession.