دور "السبر في التدقيق" في تحسين جودة المعلومات المحاسبية التي تتضمنها القوائم المالية

الملخص EN

This study aims to shed light on one of the modern auditing techniques and determine the importance of applying the statistical sampling method and its impact on the quality of accounting information included in the financial statements.

the study concluded that the application of the sounding method in auditing plays a fundamental role in improving the quality of financial statements by enhancing the quality of the qualitative characteristics of accounting information, and supporting their credibility, transparency, and acceptance by the users, with the least effort, time, and cost.