Résumé:
The study dealt with the impact of the quality of the external audit on the accounting information,
as the problem of the study was how the quality of the external audit affects the accounting
information, and it aimed to identify the theoretical foundations on which both the quality of the
external audit and the accounting information are based, knowing that there is an effect or not. , It
also derived its importance in trying to assess the quality of the external audit, the basic pillars
upon which the external audit is based, and how it contributes to raising the efficiency and quality
of the performance of the external auditor . And the analytical method is in the theoretical side, but
in the field side, we will conduct a survey at the active accounting office in the state of Mostaganem
And using some of the academic professors’ opinions by conducting an interview with the
analysis of the answers provided, the study reached several results, the most important of which is
that the quality of the external audit affects the accounting information by improving it through its
credibility and freedom from any deviations and biases, which increases the confidence of the
users of financial reports and the expectation of good future results. For the institution and the
parties involved in it, it also depends on the competence and skill of the auditor, as well as his
independence and responsibility, with the existence of an effective internal control system within
the institution and reaching the true and honest position of the institution.
