Year: 2023
Type: article
Abstract: The problem of the study was that despite the existence of a number of control s, principles, and foundations on which the independence and impartiality of the auditor are based, they are not taken into consideration by the competent authorities without which the degree of independence is affected.The study aimed to discuss the criterion of independence, objectivity and impartiality of the references to establish a frame work and content for the impartiality of the external auditor.The study examined the hypothesis that there is a statistically significant relationship between the auditor's independence and the quality of financial performance The work relied on number of approaches, including the deductive, inductive, descriptive and historical approach. The study came out with number of results, including the appointment of the auditor by relevant authority (e.g. the general assembly), which gives a high degree of credibility and acceptance. The study also suggested a number of recommendations, including the need to use modern technical methods in the work of the review and the need to qualify references for sufficient practical qualification.
DOI: 10.58971/9gyx0z88
Author: محمد احمد عبد الله مختار
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4389286430