مدى أعتماد المدقق على الأهمية النسبية ومخاطر التدقيق في تحديد أدلة الأثبات

The Extent of the Auditor on Materiality and Audit Risk in Determining the Audit Evidence

Abstract
This study aims to recognize the extent of the auditor on materiality and audit risk in to collect suitable audit evidences to support the neutral technical opinion upon the credibility of the financial statements that are subject to control as well as the effect of that risks and materiality on audit evidences’ sufficiency and suitability.
To obtain this aim and to test hypotheses’ a questionnaire had been designed and distributed to a sample of (83) auditors in the federal financial control office (Al-Najaf Al- Ashraf). To analyze data and test the descriptive statistics hypotheses the researcher uses the arithmetic mean, standard deviation, T. test and difference analysis.
The study found a weakness for the auditors of the federal financial control office (Al-Najaf Al- Ashraf). in the terms of applying risk and materiality elements to collect audit evidence. It is necessary for the controller to evaluate the implied risk and the control risk to define discovery risks.
The results show that the significance level was 0.000 which is less than its value (0.05), so the research two hypotheses, represented by the existence of a relationship between the auditor dependence on the materiality of the statements and audit risk to define the audit evidence, are accepted.
The study recommends the necessity of the mutual cooperation between the auditor and the auditors in the governmental unites in evaluating instructions as it would reduce the manipulation and cheating in the statements as well as maintaining the public property.