قياس مستوى تأثير بعض العوامل المؤثرة على جودة القوائم المالية

Abstract EN

Recent times has witness an increase in the quality of financial statement reported prepared by external auditor especially after the collapse of major companies with some blame an auditors .

This has resulted in distrust by investors .

This paper focus on some factors that might influence the quality of financial statement in external's auditor report, there factors include, audit committee, flexibility of accounting standards, internal control system and some personal and professional factors related to the external auditor .

The researchers have designed a questionnaire to measure these factors .

The main conclusion of this research that these factors have infect of the quality of financial statement although they differ in the degree of refluen