عنوان البحث:
دور التدقيق المحاسبي في تحسين جودة التقارير المالية
"دراسة تطبيقية على الشركات والمؤسسات الخاصة في مدينة جنين- فلسطين"
اعداد الطالب:
عوض عماد عوض غنام
اشراف الدكتور:
احمد حسين المشهراوي
قدمت هذه الرسالة استكمالاً للحصول على درجة الماجستير في المحاسبة
1440ه- 2019
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Abstract
This study aimed to identify the impact of accounting audit on improving the
quality of financial reports in private companies and institutions in the city of
Jenin, Palestine. It also aimed to identify the efficiency and effectiveness of
accounting audits in the applying of recognized standards of accounts auditing, In
addition to identify the existence of statistical significance relationships between
the audit and the quality of financial reports by variable qualification, practical
experience and professional competence in addition to academic specialization.
And the study population consisted of 12 private companies and institutions. The
sample of the study was conducted on a sample of (50) of accountants and heads of
accounting departments and managers, and internal and external auditors in
private companies and institutions in the city of Jenin. The number of valid
questionnaires was 45. To achieve the objectives of the study, a descriptive and
analytical approach was used and SPSS was used to analyze data and test
hypotheses.
The study reached a number of results, including: There is an incorporeal
relationship between scientific qualification, practical experience, academic
specialization, professional certificates and job title of accounts' auditors in
contributing in improving the quality of financial reports, as well as work to
provide a degree of independence for the accounting auditing units in most
private companies and institutions in Jenin city, the study also found that the
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financial information shown in the financial reports is presented clearly and
understandably to suit the users of these reports.
In light of these results, the study recommended: conducting extensive studies and
surveys on the role of auditing in improving the quality of financial reports, and
also recommended the need to raise awareness of audit offices on the importance
of quality control and the benefits of compliance with professional audit standards.
In addition to their commitment to establish policies and procedures needed for
them, and the need for senior management of companies to establish approved
performance standards, and based on; the accounts auditor examine and evaluate
the actual performance. And the need to subordinate the financial audit unit to the
highest administrative level.