عبد العزيز حافظ صالح, خالد2016-05-242016-05-242016-02-01http://hdl.handle.net/123456789/2844‫.‪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 to‬‬Working Paper