الفهرس 
الرقابة الخارجية كأداة لتحسين جودة عملية المراجعةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The research aimed to reach an evaluation of the Egyptian Financial Regulatory Authority’s role in activating the control of financial reports and the quality of the auditors’ work and its reflection on improving the quality of the audit process’s performance and its impact on the Egyptian Stock Exchange. The main objective was divided into a group of the following sub-objectives:
The first objective is to identify the role of the Financial Regulatory Authority in achieving the quality of the work of the auditors to a high degree and to evaluate it. The second goal is to identify the most important variables, methods and factors related to controlling the quality of professional performance of auditors, and the third goal is to identify the role played by the Financial Regulatory Authority and assessing its impact on both the quality of professional performance of auditors, the quality of accounting information and its impact on the Egyptian Stock Exchange and the suitability of these measures to protect the Egyptian investor.
The first chapter presents: the different directions for defining the external control on the quality of professional performance of the auditing process. It also deals with the different directions for defining the quality of the external auditing and the importance of quality of the auditing work as well as the standards and measures of the quality of the auditing process.
The chapter was concluded by referring to the upgrading of the profession and ensuring the quality of auditing process performance of the auditors so that the Egyptian economy is promoted.
Second chapter deals with the reasons for issuing a law to regulate oversight of non-bank financial markets and instruments, as well as clarifying the efforts of the Financial Regulatory Authority to achieve its objectives through its work and tasks, and evaluating those efforts in order to increase the effectiveness of the financial reports submitted by auditors in light of the principles of corporate governance.
It also referred to the role of the Financial Regulatory Authority in activating the control of quality of the auditors’ work by clarifying the relationship between the auditor’s registration in the Financial Regulatory Authority’s register and the safety of his professional judgment on the material distortions in the financial statements through analyzing the requirements for registering auditors within the Financial Regulatory Authority, the controls of registration and the continuation of record or write-off in the auditors’ register of the authority, and adherence to the rules of ethics and behavior of practitioners of accounting and auditing profession who are registered in the Authority’s register.
Whereas the third chapter shows: the evaluation of effectiveness of the Financial Regulatory Authority’s role in activating the control of quality of the financial reports and the work of auditors, as it tackled the organizational situation in some countries by reviewing the role of professional bodies or organizations they have, in order to know the extent of the effectiveness of the Financial Regulatory Authority’s role towards the quality of the financial reports and the quality of the work of the auditors registered in the Authority’s register.
Then, the chapter concluded with the effect of effectiveness of the Financial regulatory Authority’s role on the quality of financial reports and the auditors’ work on the Egyptian Stock Exchange by clarifying the external role of the Financial regulatory Authority as an external supervisory authority on the Egyptian Stock Exchange in order to develop and raise the status of the Egyptian Stock Exchange, thus the impact on the Egyptian economy to develop and support it.
The goal of the researcher, through conducting the field study in the fourth chapter, is to test the research hypotheses by using the statistical analysis and statistical methods to determine whether the research hypotheses are accepted or not, through a survey form (questionnaire) prepared to determine the effectiveness of the role that the authority plays in activating the control of financial reports, the quality of the auditors’ work and reflection of such on improving the quality of the auditing process and its impact on the Egyptian Stock Exchange.
To achieve this, the researcher addressed in this chapter the following points: the study population and the study sample, the method of data collection, the statistical methods used to extract some statistical measures that are compatible with the nature of the study data, and finally the results of the study.
The researcher concluded the following results: that there is a positive and significant relationship between the supervisory role of authority, improving the quality of auditors’ work and the safety of financial reports. There is statistically significant positive impact with regard to the auditors’ commitment to auditing standards, independence and professional behavior on developing the professional performance of the auditing and controlling its quality. There is statistically significant direct relationship between the establishment of control unit over the quality of the auditors’ work to monitor the work of the auditors and verify their quality and the quality of the auditing process. There is also statistically significant positive impact to activate the financial control mechanisms through the governance of joint stock companies on improving the level of governance of joint stock companies registered in the Egyptian Stock Exchange, as there is statistically significant positive impact concerning the supervisory role of authority, in its current form, in revitalizing the Egyptian Stock Exchange.