دور التدقيق الخارجي في إتخاذ القراراث المالية

Abstract

The aim of this study was to determine the role of external auditing in financial decision-making in economic institutions in the state of Mila. We aimed to explore various theoretical and practical aspects of the subject. The theoretical framework for external auditing and the conceptual framework for financial decision-making were covered, with a focus on their relationship.To achieve the study objectives and apply the theories, we used a case study method. We collected data and variables using a survey distributed to a sample of 60 expert accountants and financial managers in economic institutions in the state of Mila and neighboring states. We analyzed the data using the SPSS statistical software package and relevant tests to verify the hypotheses. The results indicated a statistically significant relationship between external auditing and financial decision-making in the studied sample.