مسئولية المراجع الخارجي فى الحد من مخاطر المراجعة

Abstract

‫.‪The study took auditing risks and its role in the external auditor responsibilities‬‬

‫‪It aimed to know the surrounding risks with external auditor work when he is‬‬

‫‪executing auditing, also aimed to clear the legal and professional auditor‬‬

‫‪responsibilities and clarify the effects of the risks in auditing. The problem with‬‬

‫‪the study was the non-professional care in auditing and its effects on the‬‬

‫‪external auditor responsibilities, and the effects of the lawsuits on the future of‬‬

‫‪auditing profession, and the effect on the relative importance on the‬‬

‫‪responsibilities of the external auditor. For making this study the researcher‬‬

‫‪followed the historical method in displaying the former relevant studies, and the‬‬

‫,‪Elicitation method in defining the logical visualization for search assumptions‬‬

‫‪and knowing the different types of relevant problems and trying to know how to‬‬