“The Role of Audit Evidence in Enhancing the Quality of the Audit Process: A Study from the Perspectives of Academic Systems”

Abstract

The process of obtaining audit evidence represents the fundamental pillar upon which the external auditor relies to express a neutral professional opinion on the truth and fairness of financial statements. The research problem lies in the necessity of exerting sufficient effort to gather evidence that is both sufficient and appropriate (quantitatively and qualitatively) to enhance audit quality, especially in light of contemporary professional failures.

This study aimed to identify the nature and characteristics of audit evidence, clarify its role in detecting errors and fraud, and demonstrate the impact of the quantitative and qualitative characteristics of this evidence on strengthening audit quality.

The study adopted a descriptive-analytical approach. A questionnaire was distributed to Omar Al-Mukhtar University, Mohamed bin Ali Al-Sanusi University, and auditors from the Audit Bureau in the Al-Jabal Al-Akhdar region.

The study recommended the necessity of evaluating internal control systems before determining the size and type of evidence. Furthermore, it emphasized the adoption of advanced mathematical and statistical models, and independent electronic portals for collecting confirmations to prevent manipulation. Finally, it recommended intensifying training courses on how to deal 

with complex accounting estimate