مجلة الاقتصاد و التنمية البشرية
Volume 11, Numéro 3, Pages 347-359
2020-12-31

The Reality Of Auditing In Light Of Accounting Conservatism



Authors : Bouchali Omar .

Abstract

In response to the contemporary interest in auditing roles, financial reports quality and the issue of accounting conservatism, this research paper aims to reveal the reality of auditing in light of the accounting conservatism where auditing plays the main role through its responsibility in examining the financial reports. we realized this study by representing the most important literature and applied studies that have been subjected to the nature of relationship between these two variables . And through this study, we reached a basic conclusion that accounting conservatism would improve the quality of auditing by improving the quality of financial reports

Keywords

Accounting conservatism ; audit; financial reports; quality of accounting information

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