أثر مراجعة تقديرات القيمة العادلة على جودة التقارير المالية

الملخص EN

The objective of the study was to find out the effect of the auditing fair value estimates on financial reports, by measuring their impact on qualitative characteristics of accounting information, through a sample of (32) auditors active in the Algerian East, SPSS program was used to analyze data and test hypotheses, The study confirmed the existence of a statistically significant relationship to the auditing fair value estimates on the quality of financial reports.