دور المراجعة الخارجية في تحسين جودة القوائم المالية في المؤسسة العمومية الاقتصادية دراسة حالة مؤسسة أغذية الانعام والدواجن –أوماش - بسكرة

Abstract

Researcher finds there are limitations that face the external auditor when auditing the financial statements, this will consider a great challenge to him, especially when issuing an unqualified opinion and after that appearing many problems such as:- the existence of future events affecting the accounts, weakness in the internal control system, the company will not continue as a going concern, the existence of fraud and illegal acts, using the statistical sample in auditing, the effect of subsequent events after the financial statements date, the effect of accounting estimates made by management, in addition to reasonable costs and within a reasonable utility. Reliance on external audit, this would strengthen the confidence of the financial statements and makes it reflect the real financial situation of the institution, as and external audit reports that are prepared by a qualified professional person will be more credible and more reliable. Key words: external audit, financial statements, audit reports, auditor.