مجلة التنمية والاستشراف للبحوث والدراسات
Volume 5, Numéro 1, Pages 114-128

The Extent To Which Risk-based Auditing Contributes To Activating The Application Of The Financial Accounting System

الكاتب : قادري عبد القادر .

الملخص

The main purport of the accounting audit is to express a neutral technical opinion about the sincerity of the financial statements, which makes the economic institutions committed to preparing their financial statements in accordance with the financial accounting system in order to avoid any negative opinion that affects their relationships and interests with the external parties that deal with them, so ensuring the quality of the accounting audit process is an indirect guarantee of commitment to apply The financial accounting system by institutions in preparing their financial information for external parties, where this study aims to know the extent of the risk-based audit procedures in activating the application of the financial accounting system, Where the findings of this study concluded that the commitment of the external auditor to the previous procedures contributes significantly to the commitment of economic institutions to apply the financial accounting system.

الكلمات المفتاحية

Auditing; accounting; risk; control.