The study aimed at identifying the method of joint auditing of the financial
statements and the stages that must be carried out to complete the audit process using the
statistical survey.
To achieve this objective, a field study was carried out th
rough the creation of a
questionnaire distributed to a sample of practicing auditors according to the Association of
Chartered Accountants in Damascus, and then analyzing the results and testing the
hypotheses using SPSS.
And research found the following results: There is the role of the joint audit in
raising the efficiency of the use of a preview qualities in the audit and special evaluation of
test results jointly.
There is a role for joint auditing in raising the efficiency of the use of the
examination of variables in the audit, especially the assessment of relative importance in a
joint manner.
There is a role for joint auditing in raising the efficiency of determining the size of
the sample and the factors affecting it, especially the acceptable risk rate in common.
There is the role of the joint audit in reducing the risk of use of statistical sampling in
audit, special audit is divided between the auditors' joint accounts on the basis of the
applicable auditing or corporate functions business cycles.