id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-1016	Amani Emad Jawad Al Radhi; Alaa Fareed Abdulahad	THE IMPACT OF THE AUDIT PROFESSION RISKS IN IMPROVING AUDIT QUALITY (AN APPLIED STUDY IN THE GENERAL COMPANY FOR ELECTRIC POWER PRODUCTION / SOUTHERN REGION)	2023	17	.pdf	application/pdf	8180	285	42	The third axis: the theoretical framework for audit risks First: Defining audit risks The American Society of Certified Public Accountants (ALCPA) defines the auditing profession as the risk of the auditor expressing an inappropriate opinion or a negative opinion in the financial statements when these statements are materially distorted as audit risk is the risk that the auditor will conclude an unfavorable opinion about the financial statements due to the auditor obtaining incorrect conclusions during the audit process, it is possible to express an inappropriate opinion about those statements. Effective and appropriate planning is important and contributes significantly to reducing audit risks in the auditors' report through its contribution to understanding the unit's scope of work and activity, identifying risk areas, and the extent to which unit continuity is possible.	cache/ajbmeb-1016.pdf	txt/ajbmeb-1016.txt