The role of auditing in improving the quality of financial reporting

Hussein Abdu, Nidal; Jawad Shake, Fatima; Mustafa Shaker, Essam

doi:10.33916/qjae.2025.Specialissue0246253

	The role of auditing in improving the quality of financial reporting
AL-Qadisiyah Journal For Administrative and Economic sciences
Volume 26, Special 1, February 2026, Pages 246-253 PDF (494.21 K)
DOI: 10.33916/qjae.2025.Specialissue0246253
Authors
Nidal Hussein Abdu^* ; Fatima Jawad Shake^* ; Essam Mustafa Shaker^*
Abstract
Study Summary: The research aimed to study and analyze the relationship between the internal audit profession and the quality of information in preparing financial reports, through knowing and increasing transparency and reliability in preparing financial reports by relying on them by stakeholders in various economic decisions. The research relied on collecting data from books, references, foreign and Arab studies, laws and legislation according to a questionnaire as a source for research according to procedures followed in scientific research. The research came out with the most important results, which is that the auditing profession has a major role in increasing reliability and credibility in proving accounting information and reducing errors, which improves the quality of financial reports and the possibility of relying on them in making future decisions. In addition, the auditing profession has a role in improving the preparation of financial reports by examining accounts, with the presence of factors that contribute to raising the level of financial reports through the use of experienced employees, in addition to the systems in place in planning, implementation and supervision. The research also recommended the necessity of auditors realizing the importance of auditing as a result of the information it can provide in improving the quality of financial reports, and ensuring the efficiency and effectiveness of the credibility of the control system, with the necessity for economic units to disclose the accounting policies that are being Following it, which affects the credibility of financial reports, as well as supporting the auditing profession in institutions in evaluating their performance by providing the necessary data for auditing, to obtain reliable financial information Auditing , Financial reports .Key words.

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