مدى تأثير تقرير المراجع الخارجي على قرارات الاستثمار و التمويل لرجال الأعمال و المؤسسات المالية في قطاع غزة من دولة فلسطين

الملخص EN

The big Joint- Stock Companies are scattering all over the world with its branches and factories.

This Leads the increasing of materiality for the financial information which are usually attached with the external auditor's report as a source of information that will serve businessmen and financial establishments in making decisions either in investments or in financing.

The two researchers perceive that the auditor's report must comply with the needs of users of financial statements in the fields as mentioned above.

The report must express clearly about fairness and reliability to enable the users to study the investments and financing decisions which serve Banks & Credit Establishments, Shareholders, Creditors and Financial Analysts, in Gaza- Zone, Palestine State.