أثر المراجعة الخارجية في تحسين جودة التقارير المالية

Abstract

This study aimed to identify the impact of external auditing on improving the quality of financial reports. The study was applied to the Sonelgaz East Distribution Company, Mila Directorate, a case study of a sample of individuals and employees who deal with external auditors. The descriptive analytical approach was used. The theoretical aspect addressed the intellectual framework of external auditing through the nature of external auditing and its standards, in addition to its practical framework through the path of implementing the auditor's work. Financial reports were also addressed. In the practical aspect, we analyzed the questionnaire using the Statistical Package for the Social Sciences (SPSS) program. It was concluded that external auditing has an impact on improving the quality of financial reports. The results also showed a high level of agreement among sample members that the professional experience and technical competence of the external auditor contribute significantly to improving the quality of financial reports. The analysis results reflected a high awareness among sample members of the responsibility of the external auditor in reducing errors and distortions. The results showed that external audit reports play an integrated role in enhancing the various qualitative characteristics of financial reports