دور الإفصاح والشفافية في تحقيق جودة تقارير المدققين

الملخص EN

The study dealt with the impact of disclosure and transparency on the quality of external auditors' reports in Algeria.

through the theoretical study, reference was made to the concept and principles of governance, as well as the concept of disclosure, its importance and objectives, and the concept of the quality, importance and types of auditors' reports.

the researcher relied on the descriptive analytical method, depending on the program SPSS version 25, in analyzing the outputs of the questionnaire distributed to the study sample.

the study concluded that, in fact, by applying the rule of disclosure and transparency in institutions, this will be reflected on the quality of the reports of external auditors in Algeria.