مقارنة نموذج ألتمان (Altman)‎ بتقرير مدقق الحسابات في التنبؤ بفشل المؤسسات الاقتصادية : تحليل نتائج بعض الدراسات

الملخص EN

This study aims to make comparison between Altman’s model and accounts auditor report in order to figure out which one is better in providing the failure probability and financial difficulties of companies that possibly lead to bankruptcies.

Some studies have applied the Altman’s model and the accounts auditor report analysis, thus, our study confirms the Altman’s model advantage to forecast the companies’ failure against the accounts auditor report with high average prediction ability.

Eventually, the study suggests that auditors should use the quantitative financial models in evaluating the ability of companies to keep surviving, and considered it as a part of auditing process, especially Altman’s model which characterized by high ability and accuracy in forecasting the companies' failure.