اعتماد المدقق الخارجي على أعمال التدقيق الداخلي و أثره على مهمة التدقيق : دراسة استبيانيه موجهة لعينة من المدققين الخارجيين

Abstract EN

This research paper aims to identify the different concepts related to internal and external auditing, highlighting the areas in which the external auditor relies on internal audit work, and the level of impact of this reliance on the tasks undertaken by the external auditor while performing field work procedures.

In order to achieve the objectives of the study, a questionnaire was designed and distributed to a sample of 45 external auditors, and one of the most important findings is that there is an impact of the external auditor's reliance on internal audit work on the task of evaluating the internal control system, planning the audit process and collecting evidence, with varying importance Relative