Abstract

With the increasingly development become a risk audit something threatens the findings of the auditor so necessitated a study of these risks and factors influencing them through the identification , assessment of levels , probable and take them into account when planning and implementation of audit procedures that impact, so it should be identified effectively and study the factors affecting them in order to estimate the degree of risk and to identify on areas with high and taking the estimated levels in mind and take everything that would reduce their impact on the financial statements and then minimize the risk of the audit opinion which is not suitable to the lowest level possible and acceptable, because the view point the auditors are an important and dangerous and has influence in many fields , At the light take positions and make decisions, that this should be of opinion with a level of quality to meet the requirements of users of financial statements, to identify those risks and appreciation is something important to enhance the effectiveness of performance and reach logical conclusions and the level of quality, so it can be summarized research problem there is a risk audit affect the quality of results and lack of attention to assessment of those risks, and building on it, this research aims to study and identify the risks of the audit form in which it contributes to build a systematic process and the peaceful process in line with the standards of quality performance through the use of many of the measures and means to get to the quality of the performance of professional

DOI:10.52113/6/2011-1-1/1-125