أثر جودة التدقيق الخارجي في الحد من ارتكاب الغش والأخطاء في القوائم المالية دراسة ميدانية

Abstract

This study aims to investigate the impact of the external audit quality determinants (the external auditor ’s professional specialization, the external auditor’s commitment to international auditing standards, factor related to the audit office) on reducing fraud and errors in the financial statements. To achieve this goal, a questionnaire was designed and distributed to an appropriate sample consisting From 32 items from certified accountants, account Keepers, accountants experts, and university professors specialized in the subjet, it was relied on multiple linear regression to test the study hypotheses.