مساهمة جودة التدقيق في الرفع من جودة المعلومة المالية : دراسة ميدانية على عينة من محافظي الحسابات لولايات الغرب الجزائري

الملخص EN

The objective of this study is to clarify the role and impact of audit quality in improving the quality of financial information.

In order to reach the objectives of the study, the theoretical concepts related to the subject and the examination of the relationship between the two variables.

The results of the study showed that there is a mutual role and effect between audit quality and quality of financial information, so adherence to auditing standards in institutions contributes to the improvement of the quality of financial information.