أثر التدقيق الخارجي على جودة القوائم المالية في ظل الإفصاح -دراسة ميدانية

Abstract

This study deals with the impat of the quality of external andit on tha quality of tha financial statements, in light of tha rexistence of disclosure, and to adress th problematic of the subject, warck was done on decigning a questiannaire form consisting of 19 words distribyted on an intentional simple composed of certified acconntants, an anlytical and descriptive approach and i twas conclned that there is a comlete mediating Relationship for disclosure between the quality of the financial statemants .