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Open access Sep 2026

The Impact of Weak Filtering of Observations in External Audit Reports on the Performance and Value of the Institution

The research aims to determine the theoretical and statistical relationship between the inadequacy of addressing observations in external audit reports and its impact on the performance and value of the institution. This is achieved by relying on the descriptive-analytical method to study the phenomenon and analyze the...

A. Taqi · 0 citations

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