مراحل وخطوات تدقيق الحسابات

Abstract EN

This research reviews the stages and steps of the account audit.

The process of auditing accounts begins with bringing a set of documents that includes the following: a copy of the previous audit report, original bank statements, receipts, and account books; These documents will be included in the initial checklist designated for auditing.

In addition, the work of the auditor may require viewing organizational charts, or even requesting copies of the minutes of meetings held by the board of directors and committees, and copies of the internal and permanent regulations and rules of the facility.