دورالتدقيق المحاسبي في تحسين جودة القوائم المالية دراسة ميدانية لدى مكتب محافظ الحسابات بسكرة

Abstract

The study aims at clarifying the role of accounting auditing in improving the quality of the financial statements through: We have reached the following conclusions: Accounting auditing helps to improve the quality of the financial statements in the economic institutions through the following: Preventing cases of fraud and manipulation and correcting the errors that are discovered in the financial statements at the time of preparation of the report and the governor of the accounts in the preparation of financial reports of the institution from the information provided by the financial statements because the financial statements of the institution is Basic pillar and contains both the strengths and weaknesses of the institution. Keywords: Accounting Auditing, Financial Statements, Quality of Financial Statements.