أثر تطبيق المراجعة المشتركة كآلية للرقابة على جودة المراجعة على تحسين التمثيل الصادق للمعلومات المحاسبية

الملخص EN

The main objective of the study is to determine the impact of the joint audit as a mechanisms of control over audit quality in improving the faithful representation of accounting information.

to achieve this goal, a questionnaire was prepared and distributed to the search terms represented by auditors working in accounting and auditing offices, auditors in joint stock companies, and members of the quality control units of the financial supervisory authority, a random sample was chosen from these categories.

the results of the study concluded that there is a statistically significant correlation between the applying joint audit as a mechanisms of control over audit quality and the characteristic of the faithful representation of accounting information, and the results indicated that there is a statistically significant effect of applying the joint audit as a mechanisms of control over audit quality on the characteristic of faithful representation of accounting information.