جودة التدقيق المحاسبي واثرها على طبيعة القراروتنافسية المؤسسة الاقتصادية

Abstract

In our study, we examined the impact of the quality of the financial and accounting auditing of the financial statements of the economic institution on the competitiveness of the latter, based on a set of data and knowledge, the most important of which are: -Knowledge of the general subject of auditing, its standards and its foundations. -Quality of economic decision and related. -Quality concept within the economic institution. -Foundations of good and integrated auditing of the institution. As such, the competitiveness of the institution and its size among the institutions is closely related to the financial and accounting audit, as the audit seeks to identify and study the deviations that may be located in the institution and constitute a significant obstacle to reach its goals and purposes. The investigation can detect this in a timely manner, And the correctness of the financial track of the institution. The higher the quality of this audit, the better the decision, and the satisfaction of the customer, and customer satisfaction or the client is essential to ensure that the institution is in a competitive position appropriate.