أثر_التدقيق_المحاسبي_على_جودة_القوائم_المالية

Abstract

The objective of this study is to demonstrate the impact of accounting audits on the quality of the financial statements. Therefore, The Accounting auditing plays a pivotal role in meeting the needs of the users of the financial statements, As well as clarifying that accounting auditing is the main basis for verifying the accuracy of accounting and financial data and information and to ensure that the accuracy of the financial statements reflects the facts it contains about the institution to avoid various accounting errors and cases of fraud and tampering with its property. The analytical descriptive method was used to conduct the study through all the data from its primary and secondary sources obtained through the distribution of the sample questionnaire to a sample of the study community of 37 individuals. After the data was collected and collected for unloading and analysis using SPSS 23 program. The study concluded that accounting auditing improves the quality of the financial statements and thus gives the guarantee to the users of these lists through the commitment of the institution to implement the instructions of the auditor and to strengthen and strengthen the internal control system adopted by the institution to obtain the accuracy, integrity and credibility of the financial statements.