‫دور‬‫اﻟﻤﺮاﺟﻌﺔ‬ ‫اﻟﺨﺎرﺟﻴﺔ‬ ‫ﻓﻲ‬ ‫إﺿﻔﺎء‬ ‫ﻣﺼﺪاﻗﻴﺔ‬ ‫ﻣﺨﺮﺟﺎت‬ ‫ﻧﻈ‬‫ﺎم ‬‫اﻟﻤﻌﻠﻮﻣﺎت‬ ‫اﻟﻤﺤﺎﺳﺒﻲ‬ ‫ﻓﻲ‬ ‫ﻣﺆﺳﺴﺔ‬ ‫إ‬ ‫ﻗﺘﺼﺎدﻳﺔ‬ ‫)‬‫دراﺳﺔ‬‫ﺣﺎﻟﺔ‬ ‫ﺗﻘﺮﻳﺮ‬ ‫ﻣﺮاﺟﻊ‬ ‫ﺧﺎرﺟﻲ‬ ‫ﻓﻲ‬ ‫ﺷﺮﻛﺔ‬ ‫ﻣﺴﺎﻫﻤﺔ‬ ‫(‬

Abstract

The study aims to clarify the role of external audit in the credibility of products of the accounting information system in an institution economic, namely the external audit and the credibility of the products of the accounting information system and the role of the auditor. The society by shares and we arrived at all the hypotheses proposed by the researcher according to which external audit plays a role important in the credibility of the results of the information system an accountant: