A PROPOSED ENTRANCE TO REDUCE THE PHENOMENON OF ASYMMETRY OF ACCOUNTING INFORMATION IN THE LIGHT OF THE JOINT AUDIT SYSTEM
The aim of the research is to identify the concept، importance and characteristics of joint auditing and to identify the concept and effects of accounting information asymmetry, as well as study the impact of the joint audit system on the asymmetry of accounting information and study the impact of the experience and independence of joint auditors on the asymmetry of accounting information. The research problem centers on the negative effects that result from the asymmetry of the accounting information for users of that information, as well as the necessity of applying the joint audit method to reduce this phenomenon and benefit from the experience and independence of the joint auditors، and the research problem was summarized in the following question: Does the joint audit system contribute to reducing the phenomenon of asymmetry of accounting information? The research reached several conclusions، the most important of which is that the effectiveness of the experience of the joint auditors increases with the participation of individuals who have knowledge and experience in the financial and accounting aspect to reduce the asymmetry of accounting information. Several recommendations were reached, the most important of which is that the joint auditors should be evaluated and their awareness periodically raised to contribute to reducing the asymmetry of accounting information
Keywords: Joint Audit, Accounting Information Asymmetry .