Main Article Content
The auditors knowledge of professional risks is one of the basic means of success in practicing the profession, and this requires a review of the methodological framework related to qualification of the auditor; use of technology has led to the emergence of many risks, and these risks have been classified into different types, and use of technology has brought almost radical changes In the practice of the profession, as it affected types of services provided by the auditing profession, such as assurance services or advisory services. The research aims mainly to identify the extent to which it is possible to reduce the risks of auditing profession in improving quality of auditing from point view of auditors and employees in auditing offices who are allowed to practice occupation. Among the most important results reached: The most important factors in judging audit quality are experience with the client, knowledge in the field of activity, and the effect of the auditors assessment of audit risks on the audit procedures necessary to respond to the assessed risks when auditing the financial statements. The recommendation that it proposes is to pay attention to continuing professional education and intensifying training courses in auditing and accounting. Paying attention to the consolidation of moral values by senior management to reduce the risks of the auditing profession in economic units.