دور التدقيق المبني على المخاطر في الحد من المبالغة في استخدام الأدلة وفقا للمرجعية الدولية للتدقيق

Abstract EN

This study aims to show the audit procedures in accordance with the risk-based audit approach, and how this methodology contributes to reducing the exaggeration in the use of evidence in audits, as the basis for this methodology is the audit from top to bottom on the one hand, and the auditor bears all responsibility for failure expressing his opinion in light of maximizing its economic benefits.

this study concluded that the logic that governs assurance services according to its degrees is the degrees of assurance in itself that the auditor aims to reach, and the expression of assurance services in a reverse way, i.e.

the extent of lack of assurance, which is expressed in the risk of failure to express an opinion, and the result was that there is a relationship between the assertions to be reached, the risk of failure, and thus the volume of evidence (the cost of the audit).