أثر مخاطر التدقيق على جودة المعلومات المحاسبية : محاولة اقتراح نموذج أمثل لتقدير مخاطر التدقيق

Abstract EN

The international auditing standards require auditor who is designing the audit process to ensure the existence of reasonable assurance about the discovery of fundamental errors, in order to reduce audit risks that surround the institution subject of audit.

And can be expressed in the elements of the audit risk as detection risk, control risk, accepted auditing risks and intrinsic risks, that represent the audit risk model that reveals the various risks the auditor is prepared to accept , .

Through this research, we identified, criticized this model and proposed a new model format.