العوامل المؤثرة على جودة المراجعة الخارجية و علاقتها بالفساد المالي : مقاربة تحليلية

الملخص EN

The study aims to clarify the relationship between the factors affecting the quality of the review and financial corruption, where the study relied on the descriptive analytical approach to show the concept and nature of the quality of external audit, its importance, its objectives and factors affecting it and the factors affecting it and the extent of the relationship between it and financial corruption, the study concluded: there are factors associated with a direct relationship with the quality of external audit and other factors associated with a negative relationship with it, thus increasing factors that are positively related to the quality of external audit will reduce cases of corruption and vice versa.