The impact of audit risk assessment on the quality of financial data and information according to International Standard ISO 19011

Abstract

The research aims to identify the audit risks that are directly related to the work of the external auditor and its impact on the quality of financial data and information, which reflects the credibility of the company’s financial statements. From audit risks, enhances the effectiveness of performance, improves the quality of financial data and information, and launches From the research problem about the impact of audit risks on the opinion of the external auditor about the validity of the financial data and information, and the importance of the research lies by highlighting the international standard ISO 19011 for the quality management system. The General Assembly of the Board of Supreme Audit, and where the most important recommendations were to oblige all sectors of the Board of Supreme Audit to the audit manual.