جودة التدقيق قراءة جديدة لمفهوم قديم

Abstract

Audit Quality is one of the most important subjects in Audit Profession . Researchers in Audit Profession try to put a definition to Audit Quality , how can they measure and study it's different dimensions . Auditing play important role in monitoring contracts and compliance with laws and controls which lead to decreasing informations risk that are included in Financial Statements . For this reason , the most important requirement in External Audit is to increase (ensure) reliability in Financial Statements which are generated by financial informations, since reliability make benefits to Owners , Management as well as other stakeholder