نموذج مقترح لقياس أثر الشجاعة المهنية لمراجع الحسابات على قرارات تقييم مخاطر المراجعة : دراسة ميدانية على المراجعين الأعضاء في جمعية المحاسبين و المراجعين المصرية

Abstract EN

The study aims to review the concept and the importance of the characteristics of the professional courage, which was specified in the Self - Esteem and Autonomy in alternatives, and the increase in checking of the accuracy of information sources.

The researcher reviewed and clarified the decisions related to auditing.

These characteristics showed practices represented in: the increase in search for information, the increase in detection of contradictions, the increase in the generation of assessment of auditing risks , and also reviewed the most important aspects of high impact risks which need a professional courage to improve the related decisions in order to avoid these risks.

On the other hand the researcher conducted a field study to explore the effects of the availability of the professional courage on decisions related to the assessment of auditing risks.

The field study showed that there are significant effects of Self - Esteem and Autonomy on the decisions related to the assessment of auditing risks.