دور التدقيق الخارجي في تحسين جودة القوائم المالية

Abstract

This study aimed to highlight the role of external auditing in improving the quality of financial statements in accordance with the Financial Accounting System. To achieve this objective, a descriptive approach with an analytical method was adopted through a questionnaire distributed to 140 professional practitioners, of which 22 responses were collected and analyzed using SPSS. In addition, a field case study was conducted on the company “EURL KHALM” in the state of Sétif for the 2022 financial year. The statistical results showed that the competence and independence of the auditor significantly contribute to detecting manipulations and earnings management practices. The case study further confirmed the corrective role of the statutory auditor through reservations that called for the adjustment of transitional accounts and customer advance accounts, as well as the preparation of balance reconciliations and external confirmations, thereby enhancing the reliability and transparency of financial outputs.