أثر المراجعة الإختيارية علي مخاطر المراجعة

Abstract

Abstract The research deals with the impact of sampling audit on risks of auditing in its all types, as a result of using samples in audit process and its impact on audit reports. The research problem is represented in measuring the ability of external auditor in evaluating factors of audit risk by selecting the sample and the level from which the process of evaluating these factors performed. The research derives its significance from the process of identification of the impact of audit risk group and its components that is either to accept audit or reject it, in addition to audit report, for the possibility of risks that audit process may include. The research aimed at deepening the concept of sound professional selection of the samples subjected to audit process to take heed and interest of extemal auditor to assess audit risk upon the process of audit planning, execution and upon the process of fmalizing the practical application in the evaluation of audit risk in its all types. The research used the Statistical program (SPSS) to analyze data and achieve the sought objectives in this regard. To achieve research objectives the following hypotheses have been tested: 1. Extemal audit does not exert sufficient professional due care upon the selection of the sample subjected to audit. 2. Lack of exerting sufficient professional due care upon the selection of the sample subjected to audit leads to more audit risk. 3. Lack of exerting sufficient professional due care in studying internal control system leads to unsound selection of the sample and accordingly increases audit risk in its all types. 4. Lack of exerting sufficient professional due care upon the selection of the sample subjected to audit leads to weakening the quality of audit reports.

The research has reached the following findings:

Lack of exerting sufficient and indispensable professional due care by external audit affects the selection of the sample subjected to audit. There is a relationship of statistical significance between lack of exerting professional due care and increase of audit risk. There is a relationship statistically significant between lack of exerting sufficient professional due care in studying internal control system and unsound selection of the sample and increase of audit risk in its all types. Lack of exerting professional due care in the selection of the samples subjected to audit, affects the quality of professional reports The research recommended the following:

It is necessary to interest in the sufficient qualification of auditor, in terms of science and profession in order to improve his utilization of samples. It is necessary to interest in audit risk, in general and risks of utilization of samples in particular. Restructuring of private audit offices and increasing its efficiency, in order to perfonn its tasks in a more efficient mamer. Necessity of exerting indispensable professional due care by external audit with the aim of preparation of required professional reports.