التزام المدقق بالأخلاقيات المهنية و أثره على فعالية التدقيق الخارجي

الملخص EN

This study aimed to explore the extent to which the users of auditing report understand the importance of effective auditing quality by adhering to professional ethics.

The researchers conducted this study on a sample of accountants and stakeholders in the auditor's report through analyzing different views through a questionnaire.

The study concluded that the external auditor adheres to the professional ethics of justice when providing important information.

In addition to the fact that the external auditor's interest in his profession increases the number of clients.

The effective external audit increases trust in the auditor's report, and therefore the audit report's users understand the importance of effective auditing quality.