Auditor’s report and his contribution to the evaluation of financial performance

Kentour naima, Salaa soumia, Hamza sayeh

  • naima Kentour laboratory of sustainable development in the regions of the high plateaus and desert regions ، Center Nour AL-Bashir AL-Bayad
  • soumia Salaa Department Management sciences, University Center Nour AL-Bashir AL-Bayadh
  • hamza sayah Department Management sciences, University Center Nour AL-Bashir AL-Bayadh
DOI: https://doi.org/10.5281/10.5281/zenodo.4482060
Keywords: Auditor's Report, Financial Performance, Auditing Procedures, Auditing of Financial Statements

Abstract

Financial performance has a very important position in economic institutions, as it reflects the financial position of the institution and can be measured through many traditional and modern indicators. It is also affected by many variables with positive and negative impact. This is what causes institutions to search for tools and methods that contribute to assessing their financial performance for One of these tools and methods is the report of the financial auditor as it contributes to determining the negative side in its performance and searching for its causes through activating the necessary and detailed auditing standards and procedures for the financial statements, as it intends to make its decisions and draw a policy Current and future..

Published
2021-12-21
How to Cite
Kentour , naima, Salaa , soumia, & sayah, hamza. (2021). Auditor’s report and his contribution to the evaluation of financial performance. Journal of Economic Growth and Entrepreneurship , 4(4), 98-115. https://doi.org/10.5281/10.5281/zenodo.4482060
Issue
Vol 4 No 4 (2021): Journal of Economic Growth and Entrepreneurship
Section
Jege Number