الفهرس 
الإطار العاميوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The researcher aimed to study and examine the effect of activating the Continuous Audit on the Stock Investment Decision. It also aimed to test the investors’ experience and qualifications, as modified variables, on the relationship under study. This was applied by relying on an empirical study of a sample composed of 131 investors (institutional and individual).
The researcher concluded that there is a significant positive relationship between the external auditor report under Continuous Audit and the Stock Investment Decision. This is because it gives confidence and credibility to its financial and non-financial content, increases its evaluative role, and reduces the asymmetry of information, which contributes to rationalizing investors’ decisions and improving the quality of their investing estimation. This goes back to the fact that the information approved by Continuous Audit’s Report increases the investor’s ability to assess the overall performance and value of the company. Thus, this will improve his evaluation of stock prices and the expected profits of the company as well as predicting the investment returns and then making sound investment decisions.
The researcher also concluded that there is a significant effect of the investors’ level of experience and qualification on the relationship between the external auditor’s report under Continuous Audit and the Stock Investment Decision. That is, the scientific qualifications and academic certificates of the investor have a significant impact on improving the quality of the investment decision by granting him a better understanding, reading, and perception of the information contained in the Continuous Audit Report. In addition, the investor’s experience contributed to improving his perception of the informational content of the Continuous Audit Report, which positively affected his decision to invest in the stock. Thus, the different experiences of the investors affected the relationship between the informational content of the Continuous Audit Report and the decision to invest in the shares of companies listed on the Egyptian Stock Exchange.