أثر استقلالية مراجع الحسابات على الأداء المالي

Abstract

The problem of the study was that despite the existence of a number of control s, principles, 
and foundations on which the independence and impartiality of the auditor are based, they are 
not taken into consideration by the competent authorities without which the degree of 
independence is affected.
The study aimed to discuss the criterion of independence, objectivity and impartiality 
of the references to establish a frame work and content for the impartiality of the external 
auditor.
The study examined the hypothesis that there is a statistically significant relationship 
between the auditor's independence and the quality of financial performance 
The work relied on number of approaches, including the deductive, inductive, 
descriptive and historical approach. The study came out with number of results, including the 
appointment of the auditor by relevant authority (e.g. the general assembly), which gives a high 
degree of credibility and acceptance. 
The study also suggested a number of recommendations, including the need to use 
modern technical methods in the work of the review and the need to qualify references for 
sufficient practical qualification.