أثر جودة التدقيق الخارجي على المعلومات المحاسبية

Abstract

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.