The role of the Auditor in improving the quality of Financial Statements - A survey Study of a sample of Auditors

Abstract

This study aimed to highlight the role of auditors in improving the quality of financial statements by influencing the qualitative characteristics of those statements. To achieve the study's objectives, we relied on the descriptive analytical approach and distributed a questionnaire to analyze the opinions of a sample of active auditors in the states of Ouargla and Ghardaïa. The results were processed using the SPSS statistical software. The study concluded that auditors play an effective role by providing their technical and objective opinions on the accuracy, validity, and consistency of the financial statements they reviewed. Furthermore, auditors significantly contribute to enhancing the qualitative characteristics of financial statements