The reality of auditing in light of accounting conservatism

الملخص EN

In response to the contemporary interest in auditing roles, financial reports quality and the issue of accounting conservatism, this research paper aims to reveal the reality of auditing in light of the accounting conservatism where auditing plays the main role through its responsibility in examining the financial reports.

we realized this study by representing the most important literature and applied studies that have been subjected to the nature of relationship between these two variables.

And through this study, we reached a basic conclusion that accounting conservatism would improve the quality of auditing by improving the quality of financial reports