This study aimed to identify the extent of auditors’ commitment by assessment
risks of material misstatements at financial statement level. To achieve the study objective
a questionnaire was developed that included sub-components of the risks of ma
terial
misstatements at financial statements level represented by Inherent Risks (IR) and Control
Risks (CR); to identify the extent of auditors’ commitment by assessment risks of material
misstatements at financial statement level within the research community represented by
accredited auditors at Syrian Commission on Financial Markets and Securities (SCFMS).
The questionnaires were distributed to a sample of accredited auditors, and then the results
were analyzed and the hypotheses were checked using Statistical Package for Social
Sciences (SPSS) -version No. 21.
The study concluded that there is a high commitment to assess Control Risks (CR) at
financial statement level, while having a moderate commitment to assess Inherent Risks
(IR) at financial statement level.
