دور التدقيق المحاسبي في تحسين جودة القوائم المالية

Abstract

The study aims to clarify the role of accounting audit in improving the quality of financial statements by identifying the opinions of auditors about the role of accounting audit in improving financial statements and knowing the relationship between the analysis of financial statements and the auditor, and after both theoretical and applied studies we reached the following results: Accounting audit helps to improve The quality of financial statements in economic institutions by preventing cases of fraud and manipulation and correcting errors that he discovers in the financial statements when preparing the report, as well as the auditor in preparing the financial reports of the institution based on the information provided in the financial statements because the financial statements of the institution are the main pillar and contain strengths and weaknesses in Enterprise.