أدلة الإثبات في التدقيق المحاسبي من منظور المعايير الدولية للتدقيق

Abstract EN

This paper attempts to identify the proof of proof in Accounting Auditing of the international standards of auditing, their types, methods of obtaining them, their characteristics and the extent of their argument.

The researcher adopted the analytical descriptive approach and studied theoretical and field studies related to the subject.

The study concluded that the evidentiary process involved in the audit was that the various evidence was linked to the purpose to be established, to avoid reaching erroneous conclusions, and to continue to seek additional evidence to support the findings of the auditor.

Such evidence should be continually subject to the study and evaluation processes, and to determine their relative degree of dependence.