The relationship between the financial stability of companies and the quality of the audit measured by the integrity of the auditor’s judgment regarding continuity An applied study on 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

There is no doubt that the external audit plays an important role in supporting the welfare of society through adding confidence to the financial statements, and then increasing the degree of reliability of the information that these lists communicate, which places social responsibilities on the profession, and requires setting standards and legislations that guarantee the quality of The audit is to fulfill these social responsibilities, and to maintain the confidence of the community in accepting the review as a service that adds value, especially after the changes and challenges that faced the global business environment in general, and the Egyptian in particular, from economic crises and crashes since the crisis of Southeast Asia, and through the scandals of major companies The US and Enron and WorldCom end of the global financial crisis in 2008, which reflected negatively on the confidence of stakeholders in the profession.

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