انعكاسات رأي المدقق الخارجي على مصداقية وموثوقية المعلومة المالية

Abstract

The objective of this study is to determine the impact of the external auditor's opini on on the credibility and reliability of the financial information. For the purpose of this study, the 32sample resolution tool was used to External accountants and audit ors and a group of university professors. The questionnaire was designed to collect and analyze data. A descriptive and analytical approach was followed to conduct th e study. Hypotheses were tested for the analysis of the data collected. The study yielded several results, the most important of which were: The main task of the external auditor is to examine the accounts of the institution, and thus to pre pare a report containing his professional opinion on the validity of the accounts an d financial information, thus increasing the efficiency and productivity of the instit ution. In the light of the findings, we made several recommendations, the most prominent of which are: To emphasize the impact of the independence and objectivity of the External Audit or, as it has a clear impact on improving the credibility of financial information