Study and test the relationship between the activation of external audit inputs and the quality of financial reports of listed companies

 
This research aimed to study and test the relation between activating the entrances of external auditing and quality of financial reports that listed in exchange market; this is by theoretical and applicable study, and by regarding the theoretical study the entrances of external auditing were shown whether individually, dual or jount and this research refers to the necessary effective relation between the entrances of individual auditing and the financial report. And this research summarizes also the entrances of external auditing and the dual relation that related to the financial
reports. And finally, this research sum marized the positive common role and the quality of financial reports. And in the applicable study they choose the assumptions of study which illustrated test of the financial report and the three subsidiary reports. Lastly, the test of the fourth subsidiary assumption illustrated that there is some moral differences between the entrance of the external individual auditing and the entrance of the dual joint auditing, and that to the profit of the common and dual auditing