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This study aims at identifying the Audit Risk and Contribution fields of the
external auditor to decrease its effect on the financial statements in
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on theoretical and previous studies , consisted from ( ) parts , distributed
to auditing offices .

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- The researcher uses the suitable statistical treatments and introduces a set
of results , the most important from it :
- using the statistical sample in a correct way will lead to decrease the
audit risk and its effect on the financial statement .
- using the Electronic Data processing system in a correct way will
decrease the audit risk and its effect on the financial statement .

- To be sure from correctness and acceptable accounting evaluation will
decrease the audit risk and its effect on the financial statement .

-The study introduces many recommendations , the most important from it
:
- The auditor must use and apply the statistical samples methods in a
correct way , he must have a thorough Knowledge of statistical codes
, in order to decrease the audit risk .

-The auditor must have a good Knowledge about the hard and software of
the computer , he must be sure about input , output and correctness of
inside operating of the computer .
The auditor must use his professional experience on the financial
information level to detect inherent risk .


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