The study aims to determine the effect of the inevitable risk assessment on audit
tests. For this purpose, the Researcher has done a field survey by distributing a
questionnaire on the sample of the auditors, with whom the researcher could communic
ate.
56 questionnaires have been distributed, and 34 questionnaires from which have been
returned.
The results of data analysis showed that, there is consensus on the existence of a
positive, extrusive effect of the inevitable risk assessment on the audit tests. And based on
the results of the factorial analysis, the results showed that the inevitable risk could be
divided into three factors and the audit tests into two factors, by which we are able to study
the assessment effect for each factor of the inevitable risk on the components of the audit
tests.
Also, The results showed that the assessment of the first factor of the inevitable risk
affects positively on the first factor of the audit tests, while has no effect on the second
factor of the audit tests. But, for the second factor of the inevitable risk has been showed
that, its assessment affects positively on the first factor of the audit tests, while has no
effect on the second factor of the audit tests.
Finally, the results showed that the assessment of the third factor of the inevitable
risk has a reverse effect on both the first and the second factors of the audit tests.
