Abstract
The big Joint- Stock Companies are scattering all over the world with its branches andfactories. This Leads the increasing of materiality for the financial information which areusually attached with the external auditor's report as a source of information that will servebusinessmen and financial establishments in making decisions either in investments or infinancing.The two researchers perceive that the auditor's report must comply with the needs ofusers of financial statements in the fields as mentioned above. The report must expressclearly about fairness and reliability to enable the users to study the investments andfinancing decisions which serve Banks & Credit Establishments, Shareholders, Creditorsand Financial Analysts, in Gaza- Zone, Palestine State.
