This paper seeks to assess the extent to which the auditing profession in Syria
depends on risk assessment. This study starts by analyzing the importance of the risk
approach and its implications for contemporary auditing. The study intends to exam
ine to
what extent, if at all, the Syrian auditing profession takes the assessment of auditing risk
factor into consideration and the correlation, if any, between risk and other related factors
such as business risk, assessment risk, and control risk. To this end, the researcher designs
a questionnaire and sends it to 100 auditors through the Association of Syrian Certified
Accountants. 51 questionnaires are properly filled. To analyze data, SPSS package has
been used. The results have clearly confirmed the hypothesis that the auditing profession in
Syria does not depend on risk assessment.