Auditor’s report and his contribution to the evaluation of financial performance

Financial performance has a very important position in economic institutions, as it reflects the financial position of the institution and can be measured through many traditional and modern indicators. It is also affected by many variables with positive and negative impact. This is what causes institutions to search for tools and methods that contribute to assessing their financial performance for One of these tools and methods is the report of the financial auditor as it contributes to determining the negative side in its performance and searching for its causes through activating the necessary and detailed auditing standards and procedures for the financial statements, as it intends to make its decisions and draw a policy Current and future..