The Relationship between the Perceived Audit Quality and and Readability of the Auditor's Report on the Annual Financial Statement Audit :Evidence from non- Financial Companies Listed on the Egyptian Stock Exchange

Document Type : Original Article

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Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

The research aimed to study and test the relationship between relationship of perceived audit quality and readability of the auditor's report on the annual financial statement audit in non-financial companies listed on the Egyptian Stock Exchange. To achieve the goal of the research, previous studies were analyzed to derive the research hypothesis, Then an applied study was conducted on a sample of non-financial companies listed on the Egyptian Stock Exchange during the period between 2017- 2020. The results of the study showed that the Perceived  Audit Quality positively and significant affects the readability of the auditor's on the annual financial statement audit In the study sample. This result was reinforced by conducting other analyzes. Based on the results that have been reached, the researcher recommends considering the External Audit Quality as one of the determinants of the the readability of the auditor's report on the annual financial statement audit  in Egypt.

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