2. ‌كشفت الدراسة عن وجود علاقة ارتب

2. ‌كشفت الدراسة عن وجود علاقة ارتباط طردية قوية بين محددات جودة المراجعة الداخلية وخاصة (جودة أداء عمل المراجع – الكفاءة المهنية – الموضوعية) كمتغيرات مستقلة وفعالية الأساليب المتعلقة بالمراجع ذاته لكشف ممارسات إدارة الأرباح كمتغير تابع.

النتائج (الإنجليزية) 1:

2. the study revealed a strong correlation between quality parameters function of internal audit in particular (quality reference work – professionalism – substance) as independent variables and effective methods for the same references to detect earnings management practices as a dependent variable.

النتائج (الإنجليزية) 2:

2. The study revealed a strong link direct relationship between the quality of internal audit and the determinants of private (the quality of work performance References - professionalism - objectivity) is an independent and effective methods relating to the same references for detecting earnings management practices as the dependent variable variables.

النتائج (الإنجليزية) 3:

2. Study on the Kshft there is a strong positive correlation between the determinants of the quality of internal audit in particular (as well as the work of reference, professionalism, objectivity as the independent variables, and methods reference itself to detect earnings management practice as the dependent variable.