تأثير استعمال إطار COSO في التدقيق المبني على أساس المخاطر

Abstract EN

The research aims to demonstrate the impact of the COSO framework on risk-based auditing, highlighting the components of the internal control system in accordance with the COSO framework, and identifying the role of the auditor in evaluating and evaluating the internal control system.

therefore, it is not under the control of the auditor.

as for the risks of discovery, it occurs because the auditor is unable to discover errors, so it is related to his work and performance of the audit process.

the use of internal control components according to the COSO framework by the auditor and working to examine the internal control system through these components reduces audit risks.

the implicit audit risks and the control and discovery risks facing the auditor can be avoided by using the risk-based audit according to the COSO framework in planning and implementing the audit process.

the system of internal control because it is the cornerstone in the knowledge of efficiency and effectiveness the system and work on the use of the internal control components in accordance with the COSO framework by the auditor because it reduces audit risks.