Resumen de The Reflection of the Relationship between the Accounting Information Quality and the Accounting Monitoring on the Audit Opinion: Survey Study

Aqeel Hussein Shnaishel, Safaa Mahmood Muhaha

• The study aim to measure of the relationship between the quality of accounting information and the accounting monitoring and the reflection on the opinion of the auditor, based on the assertion that the financial statements were prepared in accordance with the characteristics of the quality of accounting information, using research variables in Baghdad Industrial Company. One of the specialized companies in the food industry in Iraq, which applies the financial accounting system, and the most important finding sought to contain the financial reports on fundamental errors that would change the technical opinion of the auditor because it did not occur Reasonable confirmation that financial statements are free of fundamental errors.