أثر المراجعة الاستراتيجية في زيادة جودة التقارير المالية: دراسة ميدانية على مكاتب المراجعة

الملخص EN

The study aimed to identify the relationship between strategic auditing and increasing the quality of financial reports.

the study adopted the descriptive analytical approach, and the questionnaire was used to collect data from the national audit bureau and a sample of audit offices.

the study reached results confirming the validity of the hypotheses, including: there is a strong correlation between the strategic audit and the relevance of the financial reporting information.

the estimation results also showed a strong direct correlation between the strategic audit and the reliability of the financial reporting information.