آليات التدقيق المحاسبي في ظل معايير التدقيق الدولية

Abstract

In the face of the noticeable developments and the continuous increase in the global market economy and the intensity of competition, accounting auditing has made an important process, which is represented by a set of agreed standards, which include the latter's obligations and the performance of the auditor's professional responsibilities in accepting the assignment, planning and implementing the audit work and preparing the report Efficiently. And from the urgent need for accounting auditing and emergency developments, the so-called international auditing emerged as a result of the widening differences in the size of the expectations gap between different countries. Enterprise requirements.