Abstract
r Abstract This study aims at the important role of the auditor in auditing and improving the quality of the financial statements because it is a key tool in making decisions by the beneficiaries of them, which has a relationship with the quality of the financial reports issued by the auditor, the responsibility that falls on him, and the analytical procedures used to evaluate the internal control system For the institution, and this research came with the most important conclusions, the auditor’s efficiency in auditing helps in improving the quality of the financial statements, through the recommendations made by the research, by taking professional care and adopting objectivity, independence and integrity in performing his profession and taking all necessary analytical .procedures to assess and reduce material deviations
