الفهرس 
إدارة المخاطر ومدى مسئولية مراقب الحساباتيوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 324 |  |  |
| | | from | 324 | | |
المستخلص
The study aimed at determining the role and responsibility of the auditor in reporting about risk management in the context of auditing financial statements, independent professional assurance services through determining risk management framework and reporting about it and creating proposed professional assurance framework for management assertion about effectiveness of risk management.
Research methodology based on combining the field approach through a questionnaire including a sample of 132 auditors and the experimental approach through three experimental cases including a sample of 105 of stakeholders.
The study found that auditors accepted the proposed professional assurance framework about management assertion of effectiveness of risk management . the application of that framework contributes to the narrowing of the audit expectation gap through improving the quality of the auditing process in terms of accuracy of auditing risks, evaluating and discovering fraud risk , assessing the extent of firm going concern on one hand, and meeting the needs of stakeholders about improving the quality of risk management reporting and improving the information content of the auditor’s report on the other hand.