معيار العناية المهنية اللازمة للمراجعة في ظل تطبيق معايير المراجعة الدولية : دراسة تحليلية

Abstract EN

The research aimed to identify the differences between the standard of professional care needed for auditing as a general standard and compare it with the contents of the international auditing standards.

The study concluded that the international standards for auditing did not include a standard for professional care, but rather included them in paragraphs.

The auditor's commitment to applying the international auditing standards when conducting the auditing process is the required level of the necessary professional care standard.