الأهمية النسبية في مراجعة الحسابات وفقا لمعايير المراجعة الدولية

Abstract EN

This research aims to show the importance of the Matertaity of auditing through a theoretical study based on the descriptive approach.

To achieve this, we divided the study into two parts.

The first is to define the relative importance and methods of calculation.

The second is the International Audit Standard No.

320 which is of Matertaity in the performance and planning of the audit process, drawing on a range of data from relevant books, articles and studies