التدقيق المشترك و تأثيره في تعزيز استقلالية مدقق الحسابات

Abstract EN

The purpose of this study is to determine the impact of the joint audit on the auditor's independence, and in order to achieving research, a questionnaire was distributed to auditors working in auditing firms.

After analysis using the statistical program (SPSS), the study found a positive correlation between the performance of the audit process according to the method of joint auditing and the independence of the auditor, which encourages the adoption of this type of audit as a means of improving independence and enhancing the confidence of the beneficiaries of the auditing profession