دور التدقيق المبني على أساس المخاطر في تعزيز المحتوى المعلوماتي للتقارير المالية

Abstract EN

The research aims to enhance the informational content through the use of risk-based auditing and to shed light on the audit risks that the auditor is exposed to and the ability of the auditors to address them.

assessment of acceptable aggregate audit risk, underlying risk, control risk, and discovery risk in order to communicate it to the lowest possible level to enhance the informational content of financial reports.

the research reached a set of conclusions, including the issue of audit risks receiving increasing attention by the concerned professional bodies because it has become a realistic thing that threatens the auditor, and that the process of identifying them and estimating their degrees helps him in planning and implementing the audit process in a more efficient and effective manner, which leads to more logical results to achieve the goal of data audit.

financial statements in a way that meets the needs of users of financial statements, the risk-based audit using the port by the auditor enhances the informational content of the financial reports, the implicit audit risks and the control and discovery risks facing the auditor can be avoided by using the risk-based audit and the implementation of the audit process.

the research recommended the need to pay attention to the issue of audit risks by professional bodies and researchers because it has become a reality that threatens the auditor.

the need to use risk-based auditing because it enhances the informational content of financial reports.

the auditor should plan and implement the audit process using risk-based auditing because it enables the auditor avoids the risks of implicit auditing and the risks of control and discovery.

choosing highly qualified persons to carry out the process of the auditor, and to be of technical and academic skill, and work to establish developmental courses periodically to help them identify new developments related to the profession and to inform them of the latest changes that occur first.

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