أثر تطبيق المراجعة المشتركة على جودة الأرباح بالتطبيق على الشركات المساهمة المقيدة في سوق الأوراق المالية المصرية

Abstract EN

The study dealt with the relationship of mutual auditing with the quality of the profits of the Egyptian shareholding companies, whereby the management of profits is a process in which accountants use their accounting skills and knowledge legally to manipulate the figures contained in the financial statements of companies to achieve the interests of a certain group at the expense of other groups of stakeholders, in order to achieve fair presentation in the financial statements and improve the quality of profits, it can be achieved by applying the joint audit by achieving important objectives, namely (distributing the joint audit work tasks, planning the joint audit process, and the joint audit report) by managing profits and improving the quality of profits by examining the annual reports and audit reports for a sample consisting of (50) companies included in the (EGX100) index during the period from 2018 ad to 2021 ad to indicate the impact of applying the joint audit on the study sample to indicate the impact of the level of application on the quality of profits represented in the measure of profit stability and continuity.

the researcher also conducted a field study on a sample of (50) individuals from the preparers and auditors of the financial statements to study the effect of applying the joint audit of these companies on the quality of profits.

some appropriate statistical methods were used and applied through the (SPSS) program in analyzing the results.

conclusions and recommendations: the results of this research indicate that there is a significant correlation between the level of application of joint auditing and the quality of earnings, based on this, the researcher recommends the need to expand the application of joint auditing, due to the multiplicity of benefits that are achieved from applying it to companies and all parties interested in applying joint auditing, especially the quality of financial reports and then improving the quality of profits.

and the need to compel the companies listed on the Egyptian stock exchange to apply the joint review by adding an article to the corporate governance regulations.