Study and test the relationship between the quality of the external audit and that the financial statements of companies listed on the Egyptian Stock Exchange are free of fraud

Document Type : Original Article

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Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

As a result of the recent cases of fraud in the financial statements, which led to the collapse of many companies in some countries, and the loss of confidence of stakeholders in the capital market, the need to rely on an effective mechanism to ensure the safety and integrity of the process of preparing the financial statements increased, so that confidence can be added to what it containsFrom information and increasing the reliability (Okolie and Izedonmi, 2014; Rahimi and Amini, 2015; Goodwin and Wu, 2015), which has been endorsed by some studies (Al-Sairafi, 2015, Abdul Latif, 2015) in the business and professional practice environmentEgyptian.

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