الفهرس 
الإطار المفاهيمي لجودة الأداء المهني لمراقب الحساباتيوجد فقط 14 صفحة متاحة للعرض العام
المستخلص
The Auditor’s Professional Performance quality receives
a great interest from researchers, academics and practitioners of
auditing, due to its important role in enhancing reliability and
credibility of financial statements, ensuring that it’s free from
significant misstatements, reducing the information asymmetry
; as some companies inflate their reported earnings by misusing
the flexibility in the accounting standards.
The financial reporting’s risks result from the
management’s intentional intervention to affect the financial
situation of the organization, through preparing the fraudulent
financial reports used in many misstatements and manipulations
through illegal practices away from the proper application of
the well-known and accepted accounting standards GAAP. this
leads to making a wrong use of the resources, instability of
financial markets, losing the investors’ money and stakeholders
in organizations and the collapse of the national and
international economy.