جودة المراجعة الخارجية كآلية للكشف عن القوائم المالية المضللة : دراسة حالة مؤسسة أسيلي للتصدير و الاستيراد-ثلاث دورات محاسبية (2019-2018-2017)‎

Abstract EN

This study seeks to highlight the importance of external audit quality as a mechanism of external control over the orgnization.

Its importance lies in its effective role in giving the credibility of the financial statements to the interested parties.

It is a process characterized by impartiality and independence, carried out by an individual from outside the organization who has no relationship.

It also aims to show the extent to which the quality of external audit contributes to the detection of all errors and misleading financial statements affecting the organization's financial result, to confirm the authenticity of the statements' information.

This is through a case study at Assili organization.

It was concluded that the proper use and application of the principles of the financial accounting system and the auditor's scientific, pratical and independent qualifications contribute to increased confidence and transparency in the financial statements, thereby enhancing its utilization by its users.