الرقابة على جودة تنفيذ عملية المراجعة

Abstract EN

Many parties which use ilu- financial statements depend oil the Auditor report to make their decisions that related 10 the auditee.

So the exitnial auditors must implement the audit process in high level of audit quality.

Therefore external Auditors must design and implement multi policies and procedures that ensure effectiveness contiol on the quality of the auditing process and control it through creating independent section which will be responsible to design the policies and procedures of audit quality and control applying them or bv applying the program of peer rev iew which increase the other parlies reliability of the auditor performance and auditing report.