SUMMARIZING AND EVALUATING THE RESULTS OF AUDIT PROCEDURES IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING

Abstract

Summarizing and evaluating the results of internal audit procedures in commercial banks in accordance with International Standards on Auditing is of significant importance. It contributes to increasing the level of confidence in banks’ financial statements and financial information, reducing financial risks, and improving the quality of users’ decision-making. This article examines these issues and provides proposals and recommendations for summarizing and evaluating the results of audit procedures in accordance with International Standards on Auditing.