دور التدقيق الخارجي في تحسين جودة التقارير المالية للمؤسسة الاقتصادية دراسة ميدانية بمديرية توزيع الكهرباء والغاز (سونلغاز) ورقلة حضري01
Résumé: This study aims to identify the role played by the external audit process in improving the quality of financial reports of the economic institution, as well as to highlight the importance and degree of benefit of users of financial reports from external audit in the facilitation process in general, and decision-making in particular. To achieve the desired goal, we relied in our study on the questionnaire tool, which was distributed to a random sample of 40 individuals inside and outside Sonelgaz Electricity and Gas and after the process of analyzing and interpreting the results of the questionnaire, we reached a set of results, the most important of which are: The external audit process contributes significantly to obtaining high-quality financial reports, it is also useful to its users and helps them in making decisions, and the organization benefits from external auditor guidance to strengthen its control system and enhance confidence in its financial reports.
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