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جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 5 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونيةCriteria Auditor: The person performing the audit assertions It is a systematic process of objectively obtaining and evaluating evidence, regarding Management assertions about the financial statements (the information being verified), to determine the degree of correspondence between those assertions and established criteria (applicable financial reporting framework), and communicate the results to interested parties (users of financial statements). To add credibility to the information asserted by the entity. So, there are three main parties of external audit service Client (management) Responsible for make and provide the financial statement for external users Management assertions (Audit field) External users The persons using the audit report to take certain decision (stockholders) According to the pervious definition, we will cover: 1. The kinds of external auditor services 2. The phases of external audit 3. The concept of audit evidence 4. The field of external audit 5. The assertion measurement (criteria) 6. How auditors gather audit evidences? ( i.e: What is the scope of external audit?) 7. How auditors evaluate audit evidences gathered? 8. What are the management Assertions? And which assertion relates to specific audit objective? 9. Why is External Auditing a systematic process?
