الفهرس 
الفصل الاوليوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 155 |  |  |
| | | from | 155 | | |
المستخلص
This study aims to test the relationship between total unusual fees and the quality of the auditing process. It also aims to test the effect of the moderating variable represented by company characteristics on the relationship between the independent variable represented by the total unusual fees and the dependent variable represented by the quality of the auditing process. This is done using a sample of (225) views out of a total number of (309) views of companies listed on the Egyptian Stock Exchange during the period from 2018-2020. When testing the relationship between total unusual fees and the quality of the auditing process, the study found that there is no significant relationship between the total unusual fees and the quality of the auditing process, and this means accepting the null hypothesis. The study also found, when testing the effect of the moderating variables represented by the characteristics of companies on the relationship between unusual fees and the quality of the auditing process, that all of (client risk, the auditor’s specialization, and the independence of the audit committee) are moderating variables in the relationship under study, and this means rejecting the null hypothesis. The alternative hypothesis was accepted, as it became clear that there was no effect of the other modifying variables (client complexity, the audit report lag, auditor’s rotation) on the relationship, which means accepting the null hypothesis and rejecting the alternative hypothesis.