مجلة المنهل الاقتصادي
Volume 6, Numéro 2, Pages 467-476
2024-01-25
Responsibility Of The External Auditor In Assessing And Responding To Internal Control Risks When Auditing Financial Statements
Authors : Laifa Imane . Meziani Noureddine .
Abstract
The aim of this study is to identify the responsibility of the external auditor in assessing and responding to internal control risks when conducting a financial statement audit. The study develops a self-assessment check-list of the multiple phases of assessing the internal control risk. The designated check-list was distributed on 20 external auditor which were interviewed to determine their compliance with procedures in evaluating internal control risk and its relevance in discovering misstatements due to fraud, the results of the study showed that the questioned external auditors apply the necessary procedures to evaluating internal control risk to determine the extent of the verification program of accounts.
Keywords
external audit ; internal control risk ; misstatements due to fraud ; audit risk
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